Current Status

Last updated: 2026-08-24

This document tracks the corporation’s administrative and compliance status — distinct from roadmap.md, which tracks commercial execution.

Current Stage

Foundation and corporate-record consolidation. The corporation is legally established with a real commercial plan (see business-plan.md and roadmap.md) but has had little or no commercial activity to date. Alongside executing that plan, there is a parallel administrative track: understanding the current corporate setup, centralizing records, confirming compliance obligations, and reducing unnecessary recurring costs.

Current Priorities (administrative track)

1. Maintain this repository as the single source of truth for both governance and commercial strategy.
2. Confirm the status and deadlines of all BC, Ontario, CRA, and GST/HST obligations.
3. Identify a suitable Ontario CPA for low-activity corporate filings.
4. Clarify the registered and records office arrangement with Gordon J. Fretwell Law Corporation (see registers/decision-pipeline.md DP-0002).
5. Confirm whether the Ontario principal place-of-business address (180 Northfield Drive West, Waterloo — associated with a Regus private-office arrangement noted in the historical C11 business plan as ending 2026-03-31) remains valid.
6. Obtain direct control or documented access paths for CRA and registry administration.

Pending External Items

Open Questions

• What is the corporation’s fiscal year-end?
• What is the GST/HST filing frequency and first return due date?
• Has a T2 return already become due or been filed?
• Has the BC annual report for the first anniversary been filed or scheduled?
• Is the annual registered-office fee currently paid and through what date?
• Does the registered-office service also maintain the central securities register and minute book?
• Is the Waterloo address still current on Ontario records after the Regus arrangement ended?
• Does the corporation have any bank, credit, supplier, software, domain, or insurance accounts in its legal name?
• Was the $100 share subscription price actually paid into the corporation, and where is that recorded?
• Why was the corporation originally created as a BC corporation with Ontario extra-provincial registration rather than a direct Ontario incorporation?

Near-Term Administrative Decisions

No structural decision should be finalized until the compliance baseline is confirmed — this was an explicit decision (see governance/decision-log.md, 2026-08-04 entry, “Defer corporate restructuring until the baseline is confirmed”). Items to evaluate afterward: retain BC incorporation versus Ontario continuance; retain, shorten, or replace the legal name; formalize Vijay’s involvement beyond the Sales Manager role already recorded (see org-structure.md); decide whether one corporation should support multiple operating brands; replace or retain the Vancouver registered-office provider.

Definition of Foundation Complete

The administrative foundation phase is complete when: all source documents are catalogued in registers/corporate-records-register.md; the current corporate facts in this document and org-structure.md are verified against source records; all filing deadlines are known; the CRA and GST/HST account statuses are confirmed; a CPA has reviewed the first filing requirements; registered-office arrangements and costs are documented; and no critical corporate access depends solely on VisaAffix or another third party.

This is separate from — and does not gate — the commercial foundation described in roadmap.md, which can and should proceed in parallel.