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A corporation sole is a legal entity consisting of a single ("sole") incorporated office, occupied by a single ("sole") natural person. This structure allows corporations (often religious corporations or Commonwealth governments) to pass without interruption from one officeholder to the next, giving positions legal continuity with subsequent officeholders having identical powers and possessions to their predecessors. A corporation sole is one of two types of corporation, the other being a corporation aggregate.

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  • Corporation sole (en)
  • Personne morale individuelle (fr)
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  • A corporation sole is a legal entity consisting of a single ("sole") incorporated office, occupied by a single ("sole") natural person. This structure allows corporations (often religious corporations or Commonwealth governments) to pass without interruption from one officeholder to the next, giving positions legal continuity with subsequent officeholders having identical powers and possessions to their predecessors. A corporation sole is one of two types of corporation, the other being a corporation aggregate. (en)
  • Une personne morale individuelle ou personne morale simple (corporation sole) est une entité ayant la personnalité juridique et étant constituée d'une seule personne physique. Il s'agit d'une « personne morale », puisqu'elle constitue une entité légale distincte d'une personne physique, mais elle est « individuelle », puisqu'elle est associée avec une fonction ou une personne. Ce concept vise à dépersonnaliser les rapports juridiques avec une fonction publique. (fr)
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