My husband is no longer active in our home based sole proprietorship, I do it all. What are the implications or issues taking it from a 50/50 partnership to 100%?

[gjmollet1]

For over 10 years we have had a home based sole proprietor partnership of 50/50. My husband is no longer involved in the business.

What are the implications or issues or steps needed to stop it being a partnership and giving me 100% of it?

[TurboTaxKim]

If you have ever had a written agreement, have both names on any business accounts or are GST/HST Registered for the business, you should definitely consider making changes to remove your husband from any accounts and draw up a new agreement. If CRA ever requests proof that a spousal partnership does or doesn't exist, or questions the active participation of one or both partners, this would definitely help with your explanation as to why the percentage has changed. 

Changing the percentage could trigger questions and you may be asked for proof that the change was not just for tax advantages and truly exists.

https://turbotax.intuit.ca/tips/when-married-couples-run-businesses-together-6178

https://turbotax.intuit.ca/tips/completing-your-return-if-you-co-own-a-small-business-with-your-spou...