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In this video tutorial, Joe from Avalon Accounting discusses shares and share structures for corporations. He addresses common inquiries about share structures, particularly those faced by new business incorporators and those seeking to rectify existing issues. Joe emphasizes the importance of establishing a solid share structure before incorporation but assures viewers that solutions exist even post-incorporation, often involving legal assistance. The tutorial explores various share structures, highlighting common good and bad practices, especially for business scenarios with multiple owners. While focusing on accounting aspects, Joe aims to provide practical recommendations without delving into heavy legal jargon, starting with a foundational explanation of what a share is in a company.