Consolidated Alberta Business Corporations Act, Related Statutes and Regulations, 2025-2026

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Consolidated Alberta Business Corporations Act, Related Statutes and Regulations, 2025-2026

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Consolidated Alberta Business Corporations Act, Related Statutes and Regulations, 2025-2026

Author: Annamarie Bergen

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The Consolidated Alberta Business Corporations Act, Related Statutes and Regulations 2024-2025 contains the full text of Alberta’s Business Corporations Act. It also offers a Table of Concordance for the business corporation Acts of all the provinces, including of the Northwest Territories, Nunavut, and Yukon.

Amendments Coming into Force Since Last Edition:

This edition includes the following amendments which came into force since the 2023-2024 edition:

The Alberta Corporate Tax Act, R.S.A. 2000, c. A-15, s. 93(1)(e.1)(1) is repealed pursuant to s. 3 of the Statutes Repeal Act [Alberta Gazette, Part I, January 31, 2024, p. 46].
The Tax Statutes Amendment Act, 2023, S.A. 2023, c. 13, s. 1 received Royal Assent on December 7, 2023. Subsections 1(3), (5), (7), (9), (11) to (13), (16) to (20) in force on Royal Assent. Subsections 1(4), (6), (8) and (10) are deemed to have come into force on January 1, 2021. Subsection 1(2) is deemed to have come into force on April 19, 2021. Subsection 1(14) came into force on January 1, 2024, and subsection 1(22) comes into force on January 1, 2025.
The Financial Statutes Amendment Act, 2024, S.A. 2024, c. 4 received Royal Assent on May 16, 2024. Section 1 amends the Alberta Corporate Tax Act with s. 1(2)(a) proclaimed in force on June 7, 2024 [Alberta Gazette, Part I, June 15, 2024], and s. 1(2)(b) in force on Royal Assent.
The Miscellaneous Statutes Amendment Act, 2023, S.A. 2023, c. 9 received Royal Assent on December 7, 2023. Section 4 amends the Business Corporations Act, and section 6 amends the Cooperatives Act. Both sections came in force on Royal Assent.
The Canadian Centre of Recovery Excellence Act, S.A. 2024, c. C-1.5, c. 21 received Royal Assent on May 16, 2024. Section 21 amends the Financial Administration Act and was proclaimed in force on June 21, 2024 [Alberta Gazette, Part I, July 15, 2024].
The Health Statutes Amendment Act, 2024, S.A. 2024, c. 10 received Royal Assent on May 30, 2024. Section 16 amends the Financial Administration Act, and section 26 amends the Loan and Trust Corporations Act. Both sections were proclaimed in force on June 21, 2024 [Alberta Gazette, Part I, July 15, 2024].
The Alberta Corporate Tax Regulation, Alta. Reg. 119/2008 is amended by Alta. Reg. 53/2024.
The Business Corporations Regulation, Alta. Reg. 118/2000 is amended by Alta. Reg. 101/2024.
The Indemnity Authorization Regulation, Alta. Reg. 22/97, under the Financial Administration Act, is amended by Alta. Reg. 130/2023.

The Corporate Registry Forms, Cooperatives Act Forms, and New West Partnership Trade Agreement (NWPTA) Forms lists are current as of October 31, 2024.

The Table of Concordance has been updated to Revision 15. Revision 15 is current to October 31, 2024 unless otherwise indicated.

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Consolidated Alberta Business Corporations Act, Related Statutes and Regulations, 2025-2026

Consolidated Alberta Business Corporations Act, Related Statutes and Regulations, 2025-2026

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