The Income Tax Act contains a provision which allows an individual to defer the taxation on capital gains resulting from the sale of shares of an "eligible small business corporation". What is the definition of an eligible small business corporation?

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The Answer of The Income Tax Act contains a provision which allows an individual to defer the taxation on capital gains resulting from the sale of shares of an "eligible small business corporation". What is the definition of an eligible small business corporation?

The Income Tax Act Contains a Provision Which Allows an Individual