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3. How confident they are 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: A combined interest in wildlife and trains may be covered in this 2 mile walk. From Totnes Railway Station, the sight of steam for doing things, an attractive route makes its path down the River Dart to Dartington. Once at Shinner's Bridge you can enjoy a highly earned rest at the Dartington Cider Press Crafts Centre and Caf. This route is suitable for everyone of any age and skills including wheelchairs.