Unformatted text preview: estate freeze if the corporation is structured appropriately. 3. If the corporation can be considered as a qualified small business corporation, any gain on the eventual disposition of the shares could be tax free up to the $750,000 lifetime capital gains deduction. 4. The business might benefit from non-tax advantages such as limited liability. 5. It may be easier to obtain the additional needed financing through the use of the corporate form of organization....
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- Fall '10
- Business, Corporation, active business income, preferential tax rates, Mr. Caron