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9. Their emotional appeal Well this doesn't affect attracting the proper people to your business. If you sponsored those who were opposite of you, you will end up adding a lot of lazy individuals who doesn't want to grow a MLM business. So, what I'm going to do is show you how to attract and sponsor lots more people in your MLM business. 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: