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You can find a brief summary of the advantages and benefits of going on a luxury train travel safari and download the latest Rovos brochures from our site, 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: Darkness and light are themes that run heavily through Van Gogh's work. Darkness and lightweight reflected his wish create beauty, his feelings of inadequacy, and his desire to touch the souls of men. For instance, Starry Night draws the viewer to the painting of a sleeping village with its swirls of light as well as rich evening sky.