Chey needed ₩944bn personally and had it only in company stock. You have the same structural exposure with none of his options: there is no block desk for Geomechanica shares. The Canadian lever that exists specifically for this is the lifetime capital gains exemption, which for 2026 shelters $1,275,000 of capital gain on qualified small business corporation shares — but only if the shares qualify on the day of sale.

The tests are strict and are failed by accident far more often than by design: at the time of sale at least 90% of the company's asset value must be used principally in an active business carried on primarily in Canada; for the 24 months before the sale more than 50% must have been; and for those same 24 months the shares must not have been owned by anyone other than you or a related person. Accumulated cash, a portfolio of marketable securities, or surplus real estate sitting on the balance sheet are the usual reasons the 90% test fails — which means the exemption can be lost by being successful and not spending the money.