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How do you move a sole proprietorship from Quebec to Ontario?

By Michael Fromstein |

Joe asked:

I would like to know how to move my sole proprietorship business from Quebec to Ontario.

Michael Fromstein answered:

There are no tax issues in moving any proprietorship, or partnership or corporation, from one province to another. You will prepare your tax return showing the income allocated to the provinces in which you carried on business. That is, in the year you move, you may show some of your income as earned in Quebec and some in Ontario.

However, that is only a reporting exercise to give you a headache, you don't really do anything special.

If your proprietorship has a name, "Great Services" rather than Joe Smith Services, you will have to register the business name with Ontario. If you don't, you will not be able to open a bank account to match the name on your invoices. You can do that online at the Ontario government web site.

If your service involves anything which requires special licensing, you will have to arrange that licensing in Ontario.

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