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Glossary of Terms

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Branch

An office that is a registered extension or division of a corporation’s business.

Business Corporations Act (Alberta)

The Act which sets out the legal and regulatory framework for all businesses incorporated in the Province of Alberta.

Business Corporations Act (British Columbia)

The Act which sets out the legal and regulatory framework for all businesses incorporated in the Province of British Columbia.

Business Name

The name used by a business to identify itself to the general public. A corporation's Business Name may differ from its registered corporate name if the required government registrations are completed.

Business Number (BN)

An account number issued by the Canada Revenue Agency to businesses in Canada for the purposes of federal corporate income tax, import/export accounts, GST/HST collection and remittance & payroll source deductions for employees.

Business Structure

A legally recognized organizational framework for conducting business including, but not limited to, a sole proprietorship, general or limited partnership or corporation.

By-laws

Regulations adopted by a corporation for its internal governance. By-laws often deal with matters such as directors and shareholders meetings, the responsibilities of officers and signing authority on behalf of the corporation.

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