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Today, wedding bands are worn by men and women. It is considered as the symbol of love and dedication to each other. The history of men?s wedding ring just isn't as old because women?s ring. During World War II, men needed to leave their wife and grow from them in the battle fields for too long time. In order to keep the sweet memory of the wife with these, men started wearing rings. Later, the exchange of ring during marriage ceremony was introduced. And it is practiced till today. Men and women both wear rings nowadays. You use a flare for beauty. You love making people feel pampered and relaxed through beauty and spa treatments. Opening a spa clients are the ideal however, you have no clue beginning your practice. You have your concept in place. You know what services you are going to offer. You even know where you want to open your spa business. 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: