when selling a business it is important to know

* In each case, the active business is carried on in Canada and Holdco owns 100% of Subco.
The shares of Holdco and Subco have not changed hands since their incorporation five years ago. The assets of Holdco and Subco are stated at their fair market values in the chart, above. The assets and their values have remained constant for the past three years.
For each of (a), (b), (c), and (d), determine whether the shares of Holdco will be Qualified Small Business Corporation (QSBC) shares at the close of business tomorrow. Assume that all steps necessary to make Holdco a small business corporation at the close of business tomorrow will be taken.