Limited Liability Partnership
How to Register a Limited Liability Partnership (LLP)
The LLP legislation provides that a partner is not personally liable for any debts, obligations or liabilities of the LLP that arise from any negligent act by another partner or by any person under that partner's direct supervision and control. The law does not reduce or limit the liability of the firm. All of the firm's assets and insurance protection remain at risk. In addition, all partners of an LLP remain personally liable for their own actions and for the actions of those they directly supervise and control.
The firm name must be registered in accordance with the Business Names Act and in accordance with the provisions of Rule 401 of the CPA Code of Professional Conduct concerning the use of firm names. The firm name of a limited liability partnership shall contain the words “limited liability partnership” or “société à responsabilité limitée” or the abbreviations “LLP”, “L.L.P.” or “s.r.l.” as the last words or letters of the firm name.
How to Register a Limited Liability Partnership
1. Apply to the Ministry of Government Services by completing the Ministry’s Form 6, which can be downloaded from the Ministry's website. Have a copy available when completing the applications or requests.
2. Register the firm with CPA Ontario. Go to My Portal, select Obligations and Requests and then Applications and Start New Application.
Note: The Ministry certified Form 6 will have a BIN (Business Identification Number) number stamped on it, which will be required for your registration application.
3. Upon confirmation of firm registration by CPA Ontario, notify clients in writing of the firm’s LLP status. View a sample letter.
To Renew, Amend or Cancel a Limited Liability Partnership
Renewal: A registration expires in five years and must be renewed with the Ministry.
Amend: An amendment should be filed within 30 days of the change whenever there is a change in address or change of activity, such as adding or removing a partner. To make this change, go to My Portal, select Firm Dashboard and Firm Select to choose the Appropriate Firm. Now click on Firm Profile and select or click on Firm Requests and select New Requests and then Firm Structure Change.
Cancel: A cancellation should be submitted within 30 days if you stop using the business name. Go to My Portal, select Firm Dashboard and Firm Select to choose the Appropriate Firm. Now click on Firm Requests and select New Requests and then Firm Closure.
Tips for Renewing a Limited Liability Partnership
When completing the Ministry’s Form 6, please ensure the following:
- The name on the renewal is the same as originally registered.
- If there have been changes, complete an amendment prior to a renewal. (You may send both forms together. The amendment will be registered first and then the renewal).
- If using an amendment to change partners, at least one of the original partners must remain in the LLP.
- File a new LLP registration if all partners are changing.
- File a new LLP registration if the name of the LLP is changing.
- Complete all fields on every page, including Section 4 (address information).