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William with his fantastic friend Jason bring their bicycles on the attic, shrink themselves, and continue an outing. They meet Sir Simon because he is going to leave for the tournament, and so they stop at his castle. They spend time with a boy as well as a girl at the castle and together. The girl tells them of your omen her grandmother, Calendar, kept repeating before she died. Sir Simon sent Calendar away to the convent as he thought she was crazy anf the husband does not believe the omen. Few accept is as true but Calendar's granddaughter does. Jason and William believe it too. 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: