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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: Kankles (or cankles which is the proper spelling) is really a term that occurred inside a movie 'Shallow Hal' in the early 90's. I am sure it was probably around before then, getting used to create fun of others in high school graduation, or to have a laugh at someone's expense. However, many don't find any humor within it in any respect, and is arguably panic or anxiety attack on someone's self esteem. Cankles is when your ankle and calf don't have any curvature hence the merging with the words in order to create Cankles.