If you’re selling shares of your CCPC, the Lifetime Capital Gains Exemption (LCGE) can be the difference between a life-changing after-tax result and a costly surprise.
The LCGE is a personal tax break that can shelter a large portion of your capital gain when you sell qualified small business corporation shares (QSBC shares … but only if your company meets strict tests at the time of sale and during the two years before the sale.
In this in-depth blog post we cover:
What the LCGE is (and what it is not)
The LCGE limit for 2026 (and recent years)
Who can claim the LCGE (and who cannot)
What counts as “QSBC shares” (the rules sellers must meet)
The 90% and 50% asset tests
Common LCGE deal-killers for CCPC sellers
Pre-sale checklist (what to do 12-24 months before closing)
…and more!
Let’s dive in!
Power to you,
Think Team 🙏
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