An eligible small business corporation share of an individual is a common share issued by a corporation to the individual where at the time the share is issued the corporation was an eligible small business corporation and immediately before and after that time it’s the total carrying value carrying value of its assets and the assets of corporations related to it does not exceed $50 million.
Par exemple, si le particulier tire un gain en capital d'une disposition admissible donnée dans le cadre de laquelle il a vendu des actions dont le prix de base rajusté est de 3 000 000 $, seulement les 2/3 du gain déterminé par ailleurs seraient inclus dans la partie admissible du gain en capital en raison de la limite de placement de 2 000 000 $.