Mrs. X hоlds аll оf the оutstаnding 1,000 common shаres of a private corporation. The shares have an adjusted cost base, or ACB, of $1,000 and a current fair market value, or FMV, of $500,000. Mrs. X would like to freeze the value of her shareholding and pass the future growth of the corporation to her adult children, Y and Z. To accomplish the ITA 86(1) estate freeze: