Donating Stocks and Securities

Thank you for your interest in supporting Smile Train Canada Foundation through a gift of publicly traded securities. Donating appreciated securities is one of the most tax-efficient ways to make a charitable gift in Canada.

When you transfer ownership of eligible publicly traded securities (including listed shares, bonds, or mutual fund units) to Smile Train Canada Foundation, you may receive an official charitable donation receipt for the fair market value of the securities on the date they are received by the Foundation. In accordance with current Canada Revenue Agency (CRA) rules, any capital gains realized on the donation of eligible publicly listed securities are generally exempt from capital gains tax, subject to applicable conditions under the Income Tax Act.

Because electronic transfers do not include donor identification, donors are requested to notify us in advance of the securities and number of shares they intend to donate. Please contact us by emailing cdickson@smiletrain.org or by calling Cicely Dickson at 226.765.3706.

For CRA purposes, the effective date of the gift is the date the securities are received into the brokerage account of Smile Train Canada Foundation (for transfers from brokerage account to brokerage account). The information below is required to initiate a transfer of securities to our account:

Disclaimer: The information provided above is for general informational purposes only and does not constitute legal or tax advice. Donors are encouraged to consult with their own legal and tax advisors to determine the tax implications of a charitable gift of securities based on their individual circumstances.