| http://www.w3.org/ns/prov#value | - es of a ???small business corporation??? (???SBC???). 59 Subsection 248(1) generally defines an SBC as a CCPC, substantially all of whose assets are used principally in carrying on an active business primarily in Canada.60 Finally, capital gains resulting from the disposition of the qualifying shares of an SBC are also eligible for a lifetime capital gains exemption of $750,000.61 The exemption is
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