Taxation
Business Model Comparison
Ontario Co-operative Association, 3 pp. Chart comparing the co-operative, corporation, partnership, and sole proprietor business models on a wide variety of attributes from values and decision making to survival rate and taxation. A second chart compares the co-operative with the investor-owned business and nonprofit organization based on principles, voting, shares, securities regulations, distribution of surplus, and dissolution.
An Overview of Available Business Structures
Rural Adaptation Council Inc. and the University of Manitoba. Describes sole proprietorship, corporation, partnership, and co-operative business structure and the advantages and disadvantages of each.
Telelearning Call Five: Taxation
Co-op Taxation.
The URL below will take you to a link with a downloadable copy of the recording of this tele-learning session, which last approximately 90 minutes. The attachment, also below, will take you to a summary transcript of the session.

