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3. How confident they may be 1. Positive Attitude- Make sure the sellers know how enthused you are about selling their house. Enthusiasm is contagious and they'll be inclined to accept your recommendations in the event you exuberate an optimistic attitude. It is important to understand that nearly all person is attracted to people that emanate confidence, optimism, and sincerity. This will play a significant part in attracting home based business relationships. 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: