Should I incorporate my private businesses to Sale an et of the corporation for less capital gains tax?

Lets say I own a gas station, a Grocery store, a laundry mat and a auto shop. All are owned by me and put into family trust for my children. Lets say I want to sale the Gas station and want the least Capital gains taxes paid after the sale, but maybe purchase some business or property that is not a gas station the same year and put it into the corporation. Should I incorporate then sale the et? Would I save on the Tax rate if I purchase another income et and put it into the corporation? Can residential properties being rented or lived in be part of the LLC and if I sold the et will the tax liability be the same in regards to capital gains between a private business or corporate?