IHTM27128 - Canadian companies: branch registers of British Colombian and Newfoundland companies


Branch registers can be kept outside the provinces so the location of the branch register will determine the locality of any shares registered thereon.

In certain circumstances shares registered on a branch register in the name of a deceased member can be transferred only on a duplicate register kept at the registered office of the company. This restriction does not affect locality for Inheritance Tax purposes on the deceased’s death.