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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: 1. Positive Attitude- Make sure the sellers know how enthused you are about selling their house. Enthusiasm is contagious and they'll be inclined to accept your recommendations in the event you exuberate an optimistic attitude. It is important to understand that nearly all person is attracted to people that emanate confidence, optimism, and sincerity. This will play a significant part in attracting home based business relationships. People with dyslexia tend to be visual, multidimensional, right-brain learners. Because visual learners are successful seeing what they are learning, images must be employed to assist them to process information. It is also of great help for a visual learner so that you can start to see the one who is talking. When giving verbal information, encourage the visual learner to make a mental picture of what is being discussed. 7. Using distractions