Resources for Small Business

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

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

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