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Corporate

What exactly is a sole proprietorship in Ontario?

TSL Written by the Treadstone Law team· Updated June 2026

A sole proprietorship is the simplest form of business in Ontario. You and the business are the same legal entity — there is no separation between your personal finances and your business finances. When you earn business income, it is your income; when the business owes money, you owe it personally.

You can operate under your own name without registering anything with the province. If you trade under a name other than your own, you must register a business name with the Ontario Business Registry under the Business Names Act. Registration is inexpensive and straightforward.

Many freelancers, tradespeople, consultants, and early-stage entrepreneurs start as sole proprietors because the setup is fast and the ongoing administration is minimal. The main tradeoff is unlimited personal liability — creditors can pursue your personal bank account, home, and other assets if the business cannot pay its debts. Speaking with a lawyer before you grow or take on significant risk is a practical next step.

Key takeaways

  • You and the business are one legal entity — no separation of liability.
  • Operating under a name other than your own requires a Business Names Act registration.
  • Income flows directly to your personal tax return.
  • Unlimited personal liability is the key risk to understand before scaling.
This is general information, not legal advice. It doesn’t create a lawyer–client relationship, and the rules can change. For advice on your situation, a Treadstone corporate lawyer can help.
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