LCGE Multiplication via Family Trust in Canada (2026) — Multiplying the $1.25M Capital Gains Exemption on a Business Sale
How a properly structured family trust can multiply the 2026 Lifetime Capital Gains Exemption across spouse and adult children — mechanics, the 24-month QSBC tests, purification, TOSI, the 21-year deemed disposition, and a $7.2M Mississauga sale case study. By Bader A. Chowdry, CPA, CA, LPA.
