DOMINION LEGISLATION—CANADA 839 94. A yearly balance sheet must be submitted at each annual general meeting, certified by a chartered accountant or an auditor appointed pursuant to the articles. Winding-up is regulated by the Companies Winding-up Act No. 198 of 1923. As in the case of the other Provinces, it deals only with winding-up on grounds other than insolvency, and its provisions are almost identical with the other Provincial Winding-up Acts. Foreign companies are dealt with by the Domestic, Dominion and Foreign Companies Act, No. 173 of 1923. Any foreign corporation may be registered on filing a statement giving details as to its incorporation and capital, the situation of its head office, and the name and address of its registered agent in the Province. Amending Act No. 70 of 1925 provides for the issue of shares of no nominal or par value. No. 53 of 1926 gives the Registrar power to strike off the register, companies against whom a final winding-up order has been made, either under ‘The Winding-up Act of the Dominion of Canada’ or ‘The Winding-up Act of the Province of Nova Scotia.” Amending Act of 1927 contains minor amendments relative to debentures; that of 1928 confers the rights exerciseable under s. 120 of the English Act of 1908 as to a compromise or arrangement with creditors; and the 1929 Amending Act provides for registration fees of shares without nominal or par value. Special Acts relating to particular types of companies are the Trust Companies Act, No. 181 of 1923, the Loan Companies Act, No. 182 of 1923 (applicable to domestic companies), the Loan Corporations Act, No. 183 of 1923 (applicable to foreign countries) and the Insurance Companies Act, No. 187 of 1922 3 Ontario. The statutes of Ontario were all revised in 1927, and the principal Acts relating to companies are: — Chapte * of "927 (Companies Act). Extra-Provincial Corporations Act). Telegraph Companies Act). ‘Wharves and Harbours Act governing all companies registered for construction or maintenance thereof). insurance Act). Loan and Trust Corporations Act). Railway Act). Railway and Municipal Board Act; Tunicipal Electric Railway Act) I'elephone Act). Public Utilities Corporation Act Minority Shareholders Rights 2 Guarantee Companies Securities Ac. Cheese and Butter Exchange Act!