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Performance headers are car components that, as his or her name implies increase the performance from the car. To understand them let us first find out how the engine powers your car or truck. The power reaches your car by means of chemical energy kept in the unburnt fuel. It is the auto engine that converts this chemical energy through combustion into mechanical energy and by having a various linkages reaches this mechanical energy on the wheels which drive the vehicle. 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: