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When I make money as a sole proprietorship then incorporate later, do I have to pay taxes as a sole proprietorship on the money I earned as a sole proprietorship?

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Yes (I know it's a short answer). You earn money as a sole proprietor, you pay taxes as such. What you do later has no impact on what you earn today.

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So in other words, the date of your incorporation is important (in terms of its tax consequences). – Scott Wilson Apr 29 '12 at 22:08

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