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November 26, 2022

For the owner of a privately owned small business who is seeking to benefit from the lifetime capital gains exemption

For the owner of a privately owned small business who is seeking to benefit from the lifetime capital gains exemption of $913, 630 (2022), which of the following conditions is not a requirement? The shares of the company must be listed on a Canadian stock exchange 90% of the assets must be used in the business Business must be conducted in Canada All shareholders must be able to benefit from the exemption equally

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