A minute book is a binder that keeps important information such as articles of incorporation, stock certificates, tax filings and shareholder meeting minutes. Minute books are a prerequisite for corporations under the Canada Business Corporations Act. Along with being required by legislation, the act demands that each corporation must maintain a minute book. The reason for this policy is to keep documents of decisions and ownership percentages, give potential buyers or investors a record if the corporation sells and provide corporate records for the Canadian Revenue Agency. There are many documents that should be kept in a minute book, including corporate articles, by-laws, filled forms, meeting minutes, share certificates and debt obligations. If you are struggling to create or maintain a minute book for your corporation, contact Dely & Associates for assistance.