Canada · Saskatchewan

Minute book requirements in Saskatchewan (SBCA)

Saskatchewan corporations keep their corporate records at the registered office under SBCA s. 20. The Act mirrors the federal CBCA with similar required records, inspection rights, and (since 2022) a register of individuals with significant control.

Governing statute
Business Corporations Act, RSS 1978, c. B-10 (SBCA)
SBCA s. 20Required corporate records
SBCA s. 21Right of access
SBCA s. 21.1Register of individuals with significant control (since 2022)
SBCA s. 47Share register
Records locationRegistered office or designated alternative in Saskatchewan
Filed viaInformation Services Corporation (ISC)
At a glance
  • Records under SBCA s. 20: articles, bylaws, minutes, resolutions, directors' register, share register, accounting records
  • Kept at the registered office or alternative Saskatchewan location designated by directors
  • Shareholders and creditors may inspect during business hours under SBCA s. 21
  • ISC register required under SBCA s. 21.1 (added 2022) for individuals with significant control
  • Corporate filings administered through Information Services Corporation (ISC)

What SBCA s. 20 requires

Section 20 of the Business Corporations Act (Saskatchewan) requires every Saskatchewan corporation to maintain articles, bylaws, minutes of meetings and resolutions, registers of directors and officers, the share register, and accounting records. The records are kept at the registered office or at another place in Saskatchewan designated by the directors.

The ISC register under SBCA s. 21.1

Saskatchewan added a Register of Individuals with Significant Control under SBCA s. 21.1 in 2022, joining the broader Canadian beneficial-ownership transparency framework. The register tracks individuals holding 25% or more of voting shares or fair-market-value shares, directly or indirectly. The register is kept at the registered office and is not public; it is produced to tax authorities and certain regulators on request.

Access under SBCA s. 21

Section 21 gives shareholders, directors, and creditors the right to examine the corporation's records during business hours. They may take extracts free of charge. Saskatchewan's access regime tracks the federal CBCA's s. 21 closely.

What's distinctive about Saskatchewan

Saskatchewan is one of two provinces (with Manitoba) whose corporate filings are administered by a privatised registry operator, Information Services Corporation (ISC), rather than directly by a government ministry. ISC also handles personal property registry searches and land titles. The corporate-records statutory framework is closely aligned with the federal CBCA, which simplifies compliance for corporations registered in both. The 2022 addition of the ISC register brought Saskatchewan in line with the federal regime.

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