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Definition of Partnership

The definition of a partnership is set out s.2 of the Partnerships Act:
2 Partnership is the relation that subsists between persons carrying on a business in common with a view to profit, but the relation between the members of a company or association that is incorporated by or under the authority of any special or general Act in force in Ontario or elsewhere, or registered as a corporation under any such Act, is not a partnership within the meaning of this Act.
. Turkiewicz v. Ontario Labour Relations Board

In Turkiewicz v. Ontario Labour Relations Board (Div Ct, 2021) the Divisional Court considered the status of a sole proprietor:
[12] A sole proprietorship and its proprietor are the same legal person. This is trite law. By registering the name of a sole proprietorship, Turkiewicz did not create a business entity separate from himself. When he performed work under the name of his proprietorship, he was not “employed” by his proprietorship – Turkiewicz did not, and could not, employ himself.[16] Referring to the sole proprietorship as somehow distinct from Turkiewicz creates the illusion of an “enterprise” distinct from the man himself. Throughout this decision I refer to Turkiewicz and his registered sole proprietorship as “Turkiewicz”, without distinguishing between the two because, in law, they are indistinguishable.


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