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C-38 - Companies Act

Section 123.50
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123.50. A company changes its issued and paid-up share capital account every time it acquires shares of its issued share capital or reduces or increases the amount of its issued and paid-up share capital.
1979, c. 31, s. 27; 1980, c. 28, s. 14.
123.50. Two copies, signed by one of the directors, of the articles reducing the issued share capital shall be filed with the Director.
A report of the auditor of the company shall be attached to the copies in the form and tenor prescribed by regulation of the Government.
1979, c. 31, s. 27.
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