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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: Any business is in search of growth chance to earn more profits and expand more. Market research is among the approaches to find more work from home opportunities. Collection of data regarding niche condition, customer preferences etc. benefits business familiarize yourself with about market statistics, competitive strategies, and selling opportunities.