太牛了, Currently, on the disposition of qualified property, an individual may be eligible for a capital gains deduction of up to $375,000, which is ½ of the $750,000 lifetime capital gains exemption (LCGE). These properties are qualified small business corporation shares, and qualified farm and qualified fishing property.
http://www.cra-arc.gc.ca/gncy/bdgt/2013/qa05-eng.html