If you are incorporated, it is your business corporation which is owner of the business assets, including the clientele. When you want to sell your business, it is then easier to valorize its activities if this one is incorporated before selling it to a third party. Also, when selling your incorporated business, you can then benefit from a capital gain exemption, what could represent an interesting economy for you. The cumulative capital gain exemption is $813,600 in 2015.
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