How to Qualify for the Lifetime Capital Gains Exemption: QSBC Purification Guide
Published on: 17/02/2026
Canadian business owners can shelter up to $1.25 million in capital gains using the Lifetime Capital Gains Exemption — but only if their corporation qualifies as a QSBC. Learn how purification strategies, asset tests, and early planning can protect your exemption and maximize your exit value.
Lifetime Capital Gains ExemptionLCGE CanadaQSBC sharesSmall business capital gains exemptionExcess cash purificationPassive assets in corporation


