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For some executives leaving a former employer can lead to the creation of their own sole-proprietor business. Being your own boss brings with it much reward and many challenges. One challege that faces many new sole-owner companies is the issue of when, and if, to incorporate. If the business is starting to create significant profits it might make sense (and save money) to incoporate inspite of the additional expenses associated with incorporation.

In today's Financial Post Magazine (which is delivered with the National Post) there's a short article that addresses this question. If you are running your own small business or considering doing so, you might want to read "The Missing Inc." on page 74.