Business assets in a Sole-Proprietor do not have to have the business name. They can be held in the business owner's name or even in their spouse's name if the business owner can prove they are actually paying the expenses.
There are many situations where an individual does not want to have assets, needed for business use, in his name. The CRA decision permits a spouse to be the purchaser/owner of an asset but the taxpayer can deduct all the related expenses which he pays. (This information can be found in this link
https://bit.ly/2CeRKpK )
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