Insights

How to Qualify for the Lifetime Capital Gains Exemption: QSBC Purification Guide

Jason Rideout

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.