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French Spiderman Alain Robert has finished his latest climbing the tallest building on the globe. Alain has successfully reached the top with the tapered spire across the 160th floor with the building. The 47-year-old is famous for climbing buildings worldwide just using bare hands and climbing shoes. Karaoke is more popular than ever and countless fans around the world are jumping on the bandwagon which are more popular revolution in personal musical entertainment to come along in decades. After all, who doesn't desire like a famous singer? With Karaoke, even the least talented crooner includes a opportunity for that big "moment" within the spotlight when everything comes together. 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: