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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: Premier Capital Group also shows that you consult with a Financial Adviser perhaps the products or services found in this website suit your needs and goals. In case you opt to never ask professional advice, assess if the products will get together the needs you have regarding your goals, personal finances, needs and, if it applies, your risk-tolerance level. The enemy is at. It comes all the negative influences around you. The allure of product-advertising that suggests an impulsive purchase. The angry and impulsive behaviour of fictitious characters in film and television who work as role models. The strident and loud voices that proclaim that you've the legal right to be happy it doesn't matter what the price.