Gifts of Securities

Name CAMH Foundation as a beneficiary of your RRSP, RRIF or pension plan. Making a gift of publicly traded securities, mutual funds or stocks is not only easier than you think, it can also allow you to make a larger gift to support those living with mental illness and addiction than you thought possible.

If you wish to donate securities or are acting on behalf of a donor who plans to do so, please download our simple instructions and form .

Since gifts of securities come from assets rather than income, it receives more favourable tax treatment as demonstrated by the example below.

Example:

Jessica decides to support CAMH with a gift of $10,000. When reviewing whether she should sell her shares in a publicly-listed corporation and then donate the cash proceeds or donate the shares directly, Jessica learns that she would have a greater net tax benefit by donating the shares directly CAMH Foundation. The chart below assumes a tax rate of 50 per cent.


Sell shares and donate the gross proceeds

Donate shares directly

Market value of security

$10,000

$10,000

Cost base

$5,000

$5,000

Capital gain

$5,000

$5,000

Taxable capital gain (50%)

$2,500

$0

Tax due on gain at 46%

$1,150

$0

Tax receipt for gift

$10,000

$10,000

Value of tax receipt at 46%

$4,600

$4,600

Net tax savings

$3,450

$4,600

Example uses Ontario federal and provincial combined tax rate.

Centre for Addiction and Mental Health Foundation

Charitable Number:
106932320RR0001

100 Stokes Street, 5th Floor
Bell Gateway Building
Toronto, ON M6J 1H4

Toll-Free: 1.800.414.0471
Telephone: 416.979.6909
Fax: 416.979.6910