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every corporation is required to have certain documents like articles bylaws director resolution shareholder resolutions share certificates share registers and ledgers and all of those documents go into a binder called the minute book every corporation is required by law to have a minute book but its also a good idea to have one because if you own the corporation with other shareholders that minute book is going to set out the legal relationship between you if you apply for a loan from the bank the minute book is going to be one of the first things that the bank asked to look at if you are selling your corporation the buyer is also going to want to see that minute book and if you ever get audited by cra cra is definitely going to take a look at those minute book documents as well