T. Eaton Company Limited was a major Canadian retailer, established in 1869 by Timothy Eaton and based in Toronto.

The store's early development was attributed to its catalogue business, established in 1884, and its guarantee of "satisfaction or money refunded." By the time of Timothy Eaton's death in 1907, the retail business had a Winnipeg branch store, mail order facilities in numerous farming communities, as well as overseas buying offices in London and Paris.

The company also owned related companies and factories such as the Eaton Knitting Company, the Guelph Stove Company as well as Brampton Tire and Rubber. Eventually, Eaton's became one of the largest North American retailers with department stores in Montreal, Regina, Hamilton, Moncton, Halifax, Saskatoon, Calgary, Edmonton, New Westminster, Charlottetown and Vancouver. By 1987, the retailer had over 35,000 employees and 108 outlets. Series consists of files taken from various filing systems within the Legal Section of Eaton's Secretarial Office and sent to a stockroom as inactive records. The records relate to legal matters such as accounts, licensing , patents, insurance, collective bargaining, taxation and property.