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I found this book, and the entire Earth Life Series, to become powerfully transformative. Written simply and lovingly, these teachings ring as true today since they did at publication in 1986. These are the same truths every master from every era taught, updated for the modern time. They deal specifically because of the everyday thoughts and circumstances we face now. Section 110.6 of the Income Tax Act (ITA) allows 750,000 tax-free capital gains to people. This exemption is valid for that gain available for sale of shares of small enterprise i.e. "qualified small business corporation share", as defined by ITA S.110.6(1) to be considered as such, the business has got to meet several criteria: 9. Their emotional appeal You possess a flare for beauty. You love making people feel pampered and relaxed through beauty and spa treatments. Opening a spa clients are your ideal however, you do not know how to begin. You have your concept set up. You know what services you're going to offer. You even know where you would like to open your spa business.