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2. How aggressive they may be 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: The difference between two arises also on the extent ofcapabilities and strength of medical crew accompanying the ambulance. While abasic life support ambulance can do with a simple nurse or a FR, the ALS can’t.It also needs to be well-equipped as well. Every state is free to decide itsown set of regulations. The chain of medical procedures or medical algorithmsas they are commonly called also differ from place to place. While somecountries allow only the trained medical professionals to handle a BLS case,some allow others as well – the ones proficient enough to provide a first aid.In this article, we discuss a basic life support or BLS in detail.