Gifts of Marketable Securities
Calculator
Our custom-built Financial Calculators are designed to help professionals determine the tax impacts of making various charitable gifts.

Gifts Of Marketable Securities
For Individuals
The Canadian tax system provides an additional incentive when eligible Marketable Securities are donated. Generally when property, other than cash, is donated to a registered charity, the donor is considered to have realized a capital gain to the extent that the fair market value of the property is greater than the cost. However, when publicly traded stocks, bonds and mutual funds are donated this rule does not apply and the capital gain is not taxed.
The following will help determine the after-tax cost, in both percentage terms and absolute dollars, of gifting marketable securities. Simply enter the fair market value and adjusted cost base of the donated securities as well as the appropriate tax rate and the calculator will determine the after-tax cost, including the tax saved by not paying tax on the capital gain. We have assumed that the proposed changes to the capital gain inclusion rates are in effect.
A federal tax rate of 27.56% is used for taxable income greater than or equal to $253,415.
A federal tax rate of 24.22% is used for taxable income less than $253,415.
A Quebec tax rate of 25.75% is used for taxable income greater than or equal to $129,591.
A Quebec tax rate of 24.00% is used for taxable income less than $129,591.
Assumptions:
- The donor is a Quebec taxpayer.
- The full amount of the donation will be eligible for a tax credit at the given rate.
The Calculator is provided as an aid only and a donor should consult with a professional advisor before making a gift.
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