I had a proprietorship through the end of Sep 2018. Prior tax years always ended Dec 31. I incorporated the business in Oct 2018 which will have its first year end Jul 31, 2019. I know exactly what the revenues and expenses are for the proprietorship and the corporation. I don't think I need to do a reconciliation but I'm not seeing any clear answers on the CRA site or TT community. From what I can tell, the proprietorship is a separate business entity which in fact has a tax year end of Dec 31 despite being wound up in Sep.