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If you are planning to sell all or a part of your business try to structure the sale to be eligible for the small business capital gains exemption available for the sale of shares of a qualifying small business corporation

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"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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