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Amalgamations and Ownership Changes

Whenever there is a change to the ownership of your business, you are required to report the change to the Ministry of Finance.

An ownership change includes:

  • an amalgamation of two or more corporations;
  • a change from sole proprietorship to incorporation;
  • a change from sole proprietorship to partnership;
  • a change in partnership;
  • a change in partnership to sole proprietorship; or
  • a change in partnership to incorporation

Click on any of the links below for information on how to report an amalgamation or change of ownership.


Small Business Tax Help:

Business Start-Up and Registration

Reporting and Remitting

Address Changes

Audit Information

Objections and Appeals

Closing your Business

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Last Modified Date: Tuesday, March 28, 2006

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