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It is clear the two perspectives will certainly draw swords against the other quite often. Although many people agree that efficient markets are best for everyone, the steps that government have to take to obtain there often run counter for the microeconomic interests of business. Sometimes a merger should be blocked to foster competition. Sometimes disclosures must be legislated to ensure clientele may make informed decisions. And sometimes certain activities must be regulated or prohibited so that some usually are not financially harmed by others. 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: Exhaust gases are generated from the combustion chamber after the air-fuel mixture is burnt through the Power Stroke. These exhaust gases are "thrown out" in the combustion chamber through the Exhaust Stroke. The exhaust gases, including NOx, move through the Exhaust Valve, the Exhaust Passages and finally towards the atmosphere over the Exhaust System.