This paper provides a general overview of business structures, including sole proprietorships, partnerships and trusts, with a primary focus on corporations. The features of each structure are described, along with some of the advantages and disadvantages of each.

Appendices include Understanding the Alberta Business Corporations Act (an examination of the Act and the documentation required under it) and papers and/or precedents on incorporations, annual corporate filing requirements, corporate minute books, changes of directors or registered offices, share transactions, dividends, dissolution and revivals, and the role of CORES.

This paper was presented at the Basic Corporate Procedures for Legal Support Staff seminar in April 2014.