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In this tutorial, Eugene from CBS Canadian Business and Enterprise Services explains the concept of shares within corporations, focusing on their significance for business development. He emphasizes that corporations offer the most flexible and efficient tools for supporting future business growth. The discussion is tailored for small and medium business owners in Canada, particularly those looking to start or expand their operations. Eugene clarifies that a share represents a portion of ownership or control in a corporation. The video aims to enhance understanding of shares, providing guidance on leveraging these tools for business advancement, without delving into investments or the stock exchange.