ADMN 201 — Ch4: Entrepreneurship, Small Business, and New Venture Creation

Chapter at a Glance

mindmap
  root((Ch4))
    LO4.1 Three Core Concepts
      Entrepreneurship = Process
      New Venture = Result
      Small Business = Scale
      Canadian stats
    LO4.2 Role of Small Business
      Job Creation
      Innovation
      Economic Diversity
      Intrapreneurs
    LO4.3 Entrepreneurial Process
      Traits
      3-Element Process
      Financing Sources
      Crowdfunding
      Building a Team
    LO4.4 Pathways to Ownership
      Start from Scratch
      Buy Existing
      Buy Franchise
    LO4.5 Success and Failure
      Survival Rates
      4 Success Factors
      4 Failure Factors
    LO4.6 Legal Forms
      Sole Proprietorship
      Partnership
      Corporation
      Cooperative

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Opening Case — Jim Pattison

Jim Pattison is one of Canada’s most celebrated entrepreneurs. He founded the Jim Pattison Group in 1961 with a single GM auto dealership. As of 2021 (age 92), his company has grown into a private conglomerate with:

  • US$9.6 billion net worth (Canada’s 3rd wealthiest individual)
  • 48,000 employees
  • $10.9 billion in annual sales
  • Operations across automotive, food, media, entertainment, and signs

Pattison has deliberately refused to take the company public (no IPO), keeping it private so he can manage it on his own terms without shareholder pressure. His story illustrates the core tensions in this chapter: independence vs. scale, entrepreneurship vs. management, and personal vision vs. institutional capital.


LO 4.1 — Three Core Concepts

The most-tested idea in this chapter. Students frequently confuse these three:

TermWhat It IsExample
EntrepreneurshipThe process of identifying an opportunity and accessing resources to pursue itLisa spots a gap in the salad cafe market and starts acting on it
New VentureThe result — a recently formed commercial organizationThe salad cafe opens its doors
Small BusinessThe scale — independently owned, not dominating the marketThe cafe a year later, still local and independent

Exam trap: Entrepreneurship is NOT the business. Entrepreneurship = the process of baking the bread. New venture = the bakery that opens. Small business = the bakery that stays local and independent.

Fill-in-the-blank version: Entrepreneurship is the process. A new venture is the result.

Canadian Stats

  • Self-employed = ~15% of the Canadian workforce
  • Approximately 380 businesses are started daily in Canada
  • 2.68 million Canadians were self-employed in 2021
  • Small businesses account for ~30% of Canada’s GDP
    • BC has the highest small-business share of provincial GDP: 33%
    • Newfoundland has the lowest: 23%
  • PEI has the highest business density: 50.8 businesses per 1,000 people
  • Alberta ranks second: 48.3 businesses per 1,000 people

The Heritage Foundation Economic Freedom Index (2021)

Countries with more economic freedom tend to have more entrepreneurship. The 2021 index rankings:

RankCountry
1Singapore
2New Zealand
3Australia
9Canada (77.9 / 100)
LastNorth Korea (5.2 / 100)

LO 4.2 — Role of Small Business in Canada

Small businesses make up the vast majority of Canadian businesses. Four contributions:

  1. Job Creation — primary source of local employment; new ventures created 35.8% of private-sector jobs between 2014 and 2019
  2. Innovation — entrepreneurs bring new products and models that large firms overlook
  3. Economic Diversity — fill niche markets; make the economy more resilient
  4. Community Impact — keep capital circulating locally

Small-Business Employment by Sector

Some industries are dominated almost entirely by small businesses:

Sector% of jobs in small firms
Agriculture88.9%
Other services91.1%
Accommodation and food91.1%
Construction81.2%

MCQ trap: Small businesses do NOT dominate international export markets — doing so would disqualify them from being classified as “small.”

Women Entrepreneurs

Women now start approximately half of all new businesses in Canada. However, they lead only 14.8% of SMBs that export. Key reasons women start businesses (Figure 4.2):

ReasonShare
Gain control over their work/life46%
Saw a business opportunity24%
Hit a glass ceiling23%
Other7%

Intrapreneurs

An intrapreneur creates something new inside an existing large organization rather than starting their own company.

  • Examples: P&G, 3M, Xerox, TELUS have all built intrapreneurship cultures
  • A Wharton School study found that 22 of the top 30 inventions of the 20th century came from intrapreneurs inside corporations — only 8 came from independent entrepreneurs
  • Intrapreneurs carry the creative risk but rely on the company’s infrastructure and capital

Entrepreneurship Goals: Independence vs. Growth

Not all entrepreneurs want the same outcome:

  • Independence goal — the entrepreneur wants to own their own job; content with staying small and local
  • Growth goal — the entrepreneur wants to build a large, scalable business (the Jim Pattison model)

These goals shape every major decision: financing, hiring, legal structure, and exit strategy.


LO 4.3 — Entrepreneurial Characteristics and Process

Entrepreneurial Characteristics

Traits that predict entrepreneurial success fall into three types:

TypeExamples
BehaviouralTaking initiative, acting on opportunities
PersonalityIndependence, drive, high tolerance for uncertainty/risk, creativity
SkillsProblem solving, interpersonal communication, leadership

The most exam-relevant single trait is internal locus of control — the belief that personal actions (not luck or fate) shape outcomes. Entrepreneurs attribute results to themselves, not to external forces.

The Three-Element Entrepreneurial Process

flowchart LR
    A["1 · Opportunity Recognition\nSpot the market gap\nRecognize unmet need"] --> B["2 · Resource Acquisition\nWrite business plan\nApply for loans\nAssemble capital & people"]
    B --> C["3 · Entrepreneur / Team\nThe person who organizes\nand leads the venture"]
    C --> D["New Venture\nLaunches"]
    E["Environmental Factors\nEconomics · Technology\nCompetition · Politics"] --> A
    D --> F["Growth / Stability /\nDecline / Demise"]

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Scenario tip: Writing a business plan + applying for a bank loan = Element 2, Resource Acquisition. The opportunity was already identified at that point. The entrepreneur is who they are, not what they’re doing right now.

The process has four possible outcomes: growth, stability, decline, or demise. Not every venture succeeds.

Acquiring Resources — Financing

Bootstrapping

Bootstrapping = self-funding a business using personal savings and revenue, doing more with less, and minimizing external capital.

Example: Omeed Asadi co-founded Sherpa.Tax using bootstrapping — he built the product without investor money, relying on sweat equity and creative cost-cutting.

Equity Financing (4 Sources)

Equity financing means selling ownership stakes in exchange for capital — no repayment required, but ownership is diluted.

SourceDescription
Personal savingsMost common first source; full control retained
Love moneyFriends and family; informal terms; relationship risk
Angel investorsWealthy individuals who invest early-stage capital; example: Harley Finkelstein (now Shopify President) got angel funding for early ventures
Venture capital firmsProfessional investors seeking high returns; in 2020, Canadian VCs deployed $4.4 billion across 509 deals; typically demand a 35–50% return and often take a board seat

Government Financing — CEBA

The Canada Emergency Business Account (CEBA) was introduced during COVID-19:

  • Offered 20,000 supplement in interest-free loans
  • If a business repaid 20,000 was forgiven**
  • Designed to help small businesses survive lockdowns and reduced revenue

Debt Financing (3 Sources)

Debt financing means borrowing money with an obligation to repay with interest — ownership is retained.

SourceDescription
Financial institutionsChartered banks and credit unions; require business plan and often collateral
Personal loansBorrowing against personal assets (e.g., home equity)
Suppliers / Trade creditSuppliers allow ~30 days to pay invoices; effectively a short-term loan

The Business Plan

A business plan is a formal document in which the entrepreneur summarizes their business strategy for the proposed venture and how that strategy will be implemented. It is the primary tool used when applying for bank loans or investor capital.

Key uses:

  • Convinces lenders and investors that the opportunity is viable
  • Forces the entrepreneur to think through operations, market, and finances before launch
  • Required by most chartered banks before they will discuss a loan

LO link: The business plan sits squarely in Element 2 — Resource Acquisition. You’ve identified the opportunity; now you document how you’ll pursue it to unlock capital.

Major Canadian banks (BDC, RBC, Scotiabank, TD) provide free templates and interactive tools for writing business plans. The Business Development Bank of Canada (BDC) is the government’s primary resource for entrepreneur support.

Business Incubators

Incubators are facilities that support early-stage small businesses by providing:

  • Shared office space and equipment
  • Mentorship and management advice
  • Access to networks and financing contacts
  • According to CABI (Canadian Association of Business Incubation), businesses that go through incubators have an 80% survival rate after 5 years, far above the general average
  • Examples operate at universities and regional economic development centres across Canada

Crowdfunding

Crowdfunding = raising small amounts of money from a large number of people, typically online.

  • Kickstarter stats: 19 million+ backers, $5.7 billion pledged, 199,838 projects successfully funded
  • Became legal in Canada in 2014
  • Women-led campaigns are 32% more successful than comparable male-led campaigns on crowdfunding platforms
  • Canada raised US504 million in the U.S.

Investor limits in Canada:

  • Maximum $2,500 per project
  • Maximum $10,000 per year total

Example: Revols (Calgary startup) raised $2.5 million on Kickstarter for custom-moulded wireless earbuds. The company was later acquired by Logitech.

Building the Right Team

A new venture’s team can be formed in two ways:

  1. A solo founder who hires employees as the business grows
  2. A founding team assembled before launch

The classic entrepreneurial pairing is:

  • Craftsperson — the technical expert who builds the product or delivers the service
  • Salesperson — the relationship builder who finds customers and drives revenue

Both skillsets are typically needed from day one. A team strong in one but missing the other is a common early-stage vulnerability.


LO 4.4 — Three Pathways to Ownership

graph TD
    OWN[Business Ownership] --> A[Start from Scratch]
    OWN --> B[Buy Existing Business]
    OWN --> C[Buy a Franchise]
    A --> A1[Highest independence\nHighest risk\nNo existing customers]
    B --> B1[Medium independence\nMedium risk\nMay inherit hidden problems]
    C --> C1[Lowest independence\nLowest risk\nProven system + support]

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StrategyIndependenceRiskCore AdvantageCore Risk
Start from ScratchHighestHighestFull control and visionNo customer base; build everything from zero
Buy Existing BusinessMediumMediumCustomers, cash flow, suppliers already in placeMay inherit hidden debt or poor reputation
Buy a FranchiseLowestLowestProven brand, training, ongoing supportHigh fees + royalties; strict rules; limited independence

The rule: Independence and risk move together. Most independence = most risk. Least risk = least independence.

Franchising — Key Details

Franchising is a licensing arrangement where:

  • The franchiser owns the brand and system; collects fees and royalties
  • The franchisee buys the right to use the brand and system in a specific territory
  • The franchising agreement spells out the duties of both parties

Franchising by the numbers in Canada:

  • Franchises represent 40% of all retail sales
  • 76,000 franchise establishments
  • 1.9 million employees
  • More than $100 billion in revenues annually

Royalties typically range from 2% to 30% of annual revenues.

Franchise-specific cost examples:

FranchiseDetails
Tim Hortons26-page franchising contract (considered streamlined for the industry)
Bento Sushi150,000 to open
Harvey’s5% royalty + 4% advertising fee; 1M for a free-standing outlet

Six franchise cost categories:

  1. Franchise fee
  2. Training costs
  3. Equipment and supplies
  4. Leasehold improvements
  5. Royalties (ongoing)
  6. Advertising/marketing fees (ongoing)

Disclosure laws: BC, Manitoba, Alberta, Ontario, New Brunswick, and PEI have franchise disclosure laws requiring franchisers to provide detailed information before a franchisee signs.

Benefits of franchising — for both sides:

Franchiser BenefitsFranchisee Benefits
Rapid expansion with less capitalProven brand and customer base
Motivated owner-operators at each locationTraining and ongoing support
Local knowledge at each siteTested business system
Royalty income streamPurchasing power through the network

LO 4.5 — Success and Failure

Survival Statistics

Under normal (non-COVID) conditions:

  • 85 out of 100 new businesses survive year 1
  • 70 out of 100 survive to year 3
  • 51 out of 100 survive to year 5

A CIBC study on high-growth firms found they shared common characteristics: more educated owners, use of professional advisers, adoption of a corporate legal structure, outsourcing non-core functions, and internet connectivity.

Example: Bit Stew Systems, a BC startup, was acquired by GE for $153 million — illustrating how a high-growth small firm can scale to a major exit.

Four Reasons for Success

  1. Hard work, drive, and dedication — the entrepreneur outworks competitors
  2. Market demand — selling what customers actually want
  3. Managerial competence — sound planning, decisions, and financial control
  4. Luck — good timing and favourable external conditions

Four Reasons for Failure

  1. Poor management (managerial incompetence or inexperience) — bad decisions, lack of relevant skill
  2. Weak control systems — financial or operational problems go undetected until too late
  3. Neglect — the owner fails to devote sufficient time and energy to the business
  4. Insufficient capital — running out of cash before reaching profitability

Exam trap on neglect: Neglect = too little attention, not too much work. The failure is absence, not overexertion.

Exam trap on capital: A business can have revenue and still fail from running out of cash. Insufficient capital is about cash flow timing, not just total sales volume.


The two exam-critical attributes are liability and double taxation.

graph TD
    UL[Unlimited Liability\nSole Prop · General Partners] -->|personal assets can be seized| Risk[Higher Personal Risk]
    LL[Limited Liability\nCorporation · Cooperative] -->|only investment is at stake| Safe[Personal Assets Protected]
    Corp[Corporation Only] -->|profits taxed at corporate level\nthen dividends taxed personally| DT[Double Taxation]
    DT --> DTC[Dividend Tax Credit\npartially offsets double taxation]

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FormOwnersLiabilityDouble Tax?
Sole Proprietorship1UnlimitedNo
Partnership2+Unlimited (general partners)No
CorporationShareholdersLimitedYes
CooperativeMembersLimitedNo

Sole Proprietorship

The simplest and cheapest form.

  • Owner and business are one legal entity — no legal separation
  • Unlimited personal liability: all personal assets can be seized to pay business debts
  • No name registration required if the business operates under the owner’s own legal name
  • Business legally dissolves on the owner’s death — no continuity
  • Business losses are deductible against other personal income (a tax advantage)
  • Difficult to borrow large sums — the business has no independent credit history

Partnership

Two or more people share ownership.

Two partner types:

  • General partner — actively manages the business; unlimited liability
  • Limited partner — passive investor only; limited liability (only what they invested at risk)

A partnership agreement is a private document — it does not need to be filed publicly, but it is strongly recommended. Key questions the agreement should address:

  • Who contributes what capital?
  • How are profits and losses divided?
  • What happens if a partner wants to leave?
  • What happens on a partner’s death?

Each partner is taxed as an individual on their share of income. There is no continuity — the partnership technically dissolves when a partner dies or leaves. Partners cannot transfer their ownership share without consent from all other partners.

Corporation

A corporation is a separate legal entity from its owners (shareholders).

  • Limited liability for all shareholders — personal assets are protected
  • Shareholders elect a Board of Directors to oversee management
  • Can raise capital by selling shares to the public (IPO) or privately
  • Most complex and regulated form; highest setup cost
  • Subject to double taxation: profits are taxed at the corporate rate, then dividends paid to shareholders are taxed again as personal income
  • The dividend tax credit partially offsets double taxation — it reduces the personal tax owing on dividend income

Top 10 Canadian corporations by revenue (Table 4.5 approximation, 2021):

CompanyRevenue
Alimentation Couche-Tard$78.8B
Brookfield Asset Management$78.5B
Royal Bank of Canada$60.3B
TD Bank$55.5B
Magna International$53.4B

Private vs. Public Corporation:

TypeDefinition
Private CorporationShares held by a small group of individuals; stock is not available for sale to the general public
Public CorporationShares widely held and available for sale to the general public; issued through an IPO

Exam note: Jim Pattison deliberately kept his company a private corporation — he refused to go public (no IPO) to avoid shareholder pressure.

A Private Equity Firm buys publicly traded companies and converts them back to private ownership — the reverse of an IPO.

Shareholders are investors who buy shares (stock) of ownership in a corporation. They elect the Board of Directors, who oversee management and bear legal responsibility for the firm’s actions. The highest-ranking executive they appoint is the Chief Executive Officer (CEO). Profits returned to shareholders are called dividends.

Common Stock = shares whose owners have last claim on assets if the company fails, but who hold voting rights in the firm. An Income Trust is a structure allowing companies to avoid corporate income tax by distributing all or most earnings to investors — not a legal form, but an alternative structure sometimes tested.

Cooperative

A cooperative is owned and operated by its members for mutual benefit, not profit maximization.

Key features:

  • One member, one vote — democratic control regardless of investment size
  • Income is taxed at the individual level only — no double taxation
  • Limited liability for members
  • Disadvantage: less incentive for equity investment — since voting power doesn’t scale with ownership, wealthy investors have less motivation to contribute capital
  • Slower decision-making due to democratic governance
  • Limited ability to raise external capital compared to corporations

Canadian cooperative examples:

  • Arctic Co-operatives Limited — federation of 32 co-operatives across Nunavut, Yukon, and the NWT; 1,000 employees; distributed $12.8 million to member communities
  • Gay Lea Foods Co-op — dairy cooperative owned by Ontario dairy farmers
  • Vancity — Canada’s largest community credit union (cooperative structure)

Exam Recall Hacks (Mnemonics)

  • Three concepts: Process · Result · Scale = Entrepreneurship · New Venture · Small Business
  • Ownership pathways ranked by risk: Scratch > Existing > Franchise (also independence order)
  • Four failure reasons: Poor Management · Weak Controls · Neglect · Insufficient Capital
  • Liability rule: Sole Prop + General Partners = Unlimited. Corporation + Cooperative = Limited.
  • Double taxation: Corporations only. Partially offset by the dividend tax credit.
  • Franchise disclosure laws: BC, MB, AB, ON, NB, PEI — six provinces.
  • Survival: 85% year 1 → 70% year 3 → 51% year 5.
  • Canadian VC (2020): $4.4B across 509 deals; VCs need 35–50% return.

Key Terms Quick Reference

TermDefinition
EntrepreneurshipThe process of identifying an opportunity and organizing resources to pursue it
New VentureA recently formed commercial organization
Small BusinessIndependently owned, managed by its owners, not dominant in its market
IntrapreneurCreates something new inside an existing large organization
BootstrappingSelf-funding a venture using personal resources and revenue; minimizing external capital
Angel InvestorWealthy individual who provides early-stage equity funding
Venture Capital FirmProvides equity funds to new or expanding high-potential firms; demands high returns
CrowdfundingRaising small amounts from many people, typically online
FranchiseeBuys the right to use a franchiser’s brand and system
FranchiserOwns the brand; collects fees and royalties from franchisees
Franchising AgreementContract spelling out rights and duties of franchiser and franchisee
Unlimited LiabilityPersonal assets can be seized to pay business debts
Limited LiabilityPersonal assets protected; only the invested amount is at risk
Double TaxationCorp pays corporate tax on profits; shareholders also pay personal tax on dividends
Dividend Tax CreditTax credit that partially offsets double taxation on dividend income
General PartnerPartner who actively manages the business; has unlimited liability
Limited PartnerPassive investor partner; has limited liability
CooperativeMember-owned organization; one member, one vote; run for mutual benefit
IPOFirst sale of shares to the general public by a previously private corporation
CollateralAsset pledged to secure a loan; seized if the borrower defaults
Sales ForecastEstimate of products/services expected to be purchased over a specific period
Business IncubatorFacility providing space, mentorship, and resources to early-stage businesses
Internal Locus of ControlBelief that personal actions, not luck, shape outcomes
Business PlanDocument summarizing the entrepreneur’s business strategy and how it will be implemented; required when seeking financing
CEOChief Executive Officer — highest-ranking executive in a company, appointed by the Board of Directors
Common StockShares whose owners have last claim on corporate assets but hold voting rights
DividendsA portion of profits distributed to shareholders
Income TrustStructure allowing companies to avoid corporate income tax by distributing all or most earnings to investors
Private CorporationA business whose stock is held by a small group and is not available for public sale
Private Equity FirmCompanies that buy publicly traded companies and convert them back to private ownership
Public CorporationA business whose stock is widely held and available for sale to the general public
ShareholdersInvestors who buy shares (stock) of ownership in a corporation
StockA share of ownership in a corporation
Board of DirectorsGroup elected by shareholders to oversee management and bear legal responsibility for the firm’s actions

Entrepreneurship, LegalFormsOfBusiness, BusinessOwnershipStrategies, PrivateEnterprise, ClassificationSystems-LegalForms, ADMN201-Ch3, ADMN201-Ch15