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: Tucked away at the bottom of the Theme menu are Basic and High Contrast Themes, these are ideal for those who have difficulty reading against some of the colour schemes or cannot see icons against a busy display. They are also useful if your machine is low on system resources or has an older video card.