• Introduction
• Wills & Bequests
• Gifts of Life Insurance
• Charitable Remainder Trusts
• Gift Annuities
• Gifts in Kind
• Securities
• RRSPs/RIFFs
• Unrestricted
• Endowments

Development - Securities

An individual considering a donation that involves selling publicly traded securities to make the gift, may be able to derive a significant Income Tax saving by donating the securities directly to the College rather than making a cash donation of the same amount. It is possible and may be advantageous to donate appreciated securities directly to the College. This includes shares, bonds, warrants and futures that are traded on Canadian and most foreign stock exchanges.

Donation receipts for gifts of securities are issued for their fair market value, which is defined by Revenue Canada as the closing price on the date the gift is made.