Le financement privé pour les petites entreprise comporte un avantage relatif par rapport au financement public à cause des incitatifs existants, comme l'exonération cumulative des gains en capital de 500 000 $, qui est accessible aux petites sociétés fermées, mais non aux petites sociétés ouvertes.
Private financing for small companies is relatively advantaged over public financing by existing incentives, such as the $500,000 lifetime capital gains exemption, which are available for small private companies but not for junior companies listed on Canadian exchanges.