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Category Archive for: business law

  Section 85 Rollover: What is it? In the Sole Proprietorship article, a Section 85 Rollover (s. 85 rollover) was mentioned.  In brief, this refers to section 85 of the  Income Tax Act (Canada) , through which you may be able to transfer the unincorporated business to an incorporated company on a tax deferred basis. To add

The Sole Proprietorship Sole Proprietorships in Nova Scotia by Garnet Brooks, Business lawyer One of the decisions a new small business entrepreneur faces is how to structure their business.  This series will be a brief look at some of the most common ways new small businesses are structured. A sole proprietorship is a business that

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