Canada House sale

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Not sure if anyone can give me info on this or not. My husband had a company that is no longer in business. There is a house owned by the business that he wishes to transfer to me. We know we have to reinstated the business to do this and we know the cost involved. My question is what would be the tax implications for my husband if we were to do this? The house is worth approximately $80,000.00. Any info would be greatly appreciated.
 

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