This one runs the other way: it is a Canadian advantage with no equivalent in any of today’s filings. The lifetime capital gains exemption on qualified small business corporation shares is $1.25m in 2026, and a properly constituted family trust can allocate a gain across several beneficiaries so that more than one exemption is available on an eventual sale.

The constraint is time, not money. The QSBC tests — including a 24-month asset-use test — mean the structure has to exist years before a sale, not at the term sheet. A trust set up the month a buyer appears does nothing.