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Sole proprietorship / Partnership
A sole proprietorship is a non-incorporated business entirely owned by one person that is run in the hope of obtaining a profit.
A partnership is usually the relationship between persons who conduct a business in common in the hope of obtaining a profit.
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Topics for Sole proprietorship / Partnership
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What is a business? |
Instalment payments Prepaid amounts to cover income tax and GST/HST |
| Partnership Reporting income, losses, partnership information return, capital cost allowance, eligible capital expenditures, GST/HST rebate |
All about business income and expenses Fiscal period, accounting methods, books and records, business expenses, Form T2032, Form T2124, Capital Cost Allowance (CCA), eligible capital expenditures |
| Tax shelters Any property of which it is expected that the aggregate of the losses or other amounts will exceed the cost of the interest in the property |
Government grants and subsidies Grant or subsidy reported as income or reduction of expenses |
| Investment tax credit You may be able to claim a tax credit if you bought qualifying property, incurred qualified expenditures, or received renounced Canadian exploration expenses |
Industry codes Codes that correspond to your business activity |
Did you know?
You can deduct outlays and expenses you incur for eligible disability-related modifications made to a building in the year you paid them, instead of having to add them to the capital cost of your building. Eligible disability-related modifications include changes you make to accommodate wheelchairs. You can also deduct expenses paid to install or get disability-related devices and equipment.
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Date modified: 2005-02-08 |
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