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ARTICLE · 08 OCTOBER 2024

Guide To Doing Business In Canada: Business Structures

Gowling WLG
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As is the case in most common law jurisdictions, a person or entity wishing to operate a business in Canada can choose from several different business structures.

CanadaCorporate/Commercial Law
Frank Y. Suri
Frank Y. Suri
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Business structures

As is the case in most common law jurisdictions, a person or entity wishing to operate a business in Canada can choose from several different business structures. There are three basic business structures available in Canada: sole proprietorship, partnership and corporation. Foreign businesses may also conduct business within Canada through branch operations or a joint venture. The appropriate structure is determined on a case-by-case basis depending on the nature and location of the business, liability and general issues of exposure, the entity's financing requirements, and tax considerations.

  1. Sole proprietorship
  2. Partnership
  3. Corporation
  4. Branch operations

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