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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: Most people have either watched or been aware of the movie Wall-e. It was a a cute film, set way into the future, concerning the adventures of the little robot that has been left behind in the world to up the mess put aside by humans. The humans are living in space when they wait for the earth being re-habitable to allow them to all return. Wall-e meets another robot called EVE, who may have been shipped to earth to hunt out any indications of new life (growing plants), falls in love and follows her into space where they're involved with a lot of antics before Wall-e eventually returns to earth with EVE, the humans follow and they also set about so that it is a great location to live again. Food Industry is one such where packaging plays a very crucial role.From giving informations about the content to lure the customertowards it, packaging has lot to do. Presently meal services are oneof the very booming sectors of food industry. To talk about dailymeals, what comes in first in our mind is 4-storeyed steel dabbas.But, service providers are going long to keep the customers' interestintact in their service and therefore are adopting many innovationsinto the business. Packaging is one of the most primary field wherethese service providers are playing great. So let's see what are thenew packaging innovations that are making high for the meal serviceproviders.