Charitable Giving

Charitable Giving: Some common strategies

In introducing incentives for charitable giving, the Federal government has given taxpayers a choice. It is a choice about how individuals wish to support society and the amount of tax they wish to pay. Read more about this topic.

50/50 Donation of Securities Strategy: Elimination of capital gains on gifts of securities

If you own publicly traded securities (including stocks, employee stock options, bonds, mutual fund units, debt obligations etc.) or exchangeable shares (including partnership interests) that have increased in value and wish to facilitate a variety of financial and personal goals, while achieving a charitable objective, you may wish to consider the following “50/50” donation plan. Read more on this topic.

Leaving a Legacy - Charitable Bequests

Charitable donations made by Will, or in the last year of an individual’s life, may be claimed against
100% of net income on the final income tax returns. Any unused tax credits can be carried backward to the year immediately preceding the death. Read more about this topic.

Integrating Charitable Giving into Your Financial and Estate Plan

Charitable giving is a growing priority for many Canadians. We see this in recent statistics: donations have increased by 136% between 1995 and 2006. Read more about this topic.

Tax-Effective Donations of Public Securities

When you donate appreciated public securities to a Canadian registered charity you receive two tax
savings: 1) a tax credit that is typically equal to the highest marginal tax rate; 2) no capital gains tax on
the disposition. Combined these savings make appreciated securities the most tax-effective way to give a
simple donation.  Read more about this topic.