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7. Using distractions 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: British Glass is calling for seminar presentations, based on practical examples of large manufacturing businesses securing funding for improvement in energy efficiency and carbon reduction, for a one-day glass industry event in November 2017. There are more uses of air cooled heat exchangers, much like the upstream production, refineries and petro-chemical facilities. It can also be employed on situations with good temperature, high pressure, corrosive fluids and environments. Moreover, air coolers could be equipped and employed in oil and coal refineries; compressor stations for gas pipelines; subsurface gas storage facilities; plants producing polychlorvinyl, polyethylene, glass fiber, biplastic; caustic soda plants; by-product coke plants and ammonia transportation and handling plants.