Donating securities is one of the many ways you can give to United Way. Recent changes to federal tax regulations make this type of giving more beneficial efficient than ever before. By giving securities to United Way, you help build stronger communities - and you receive a significant tax credit.

Under new federal tax changes effective June 2006, you can donate appreciated securities to United Way without paying any capital gains tax. In addition, you receive a tax receipt for the full value of the shares. Previously, donors paid capital gains tax on 25 per cent of the gain. While tax incentives are not the only reason to give to charity, they are an important consideration.

      • With the tax on capital gains now reduced to zero, this is the most tax-effective way to donate to United Way
      • A gift of securities to United Way puts money where it’s needed most in the community
      • Highly appreciated securities provide the means to make a significant, low-cost gift
      • Your charitable donation credit could be more than the purchase price if the securities have appreciated significantly.

    • Canada Revenue Agency defines publicly traded securities as:

      • Shares, debt obligations, or rights listed on prescribed stock exchanges (Toronto, Montreal, Tiers 1 and 2 of the TSX Venture Exchange and 36 foreign stock exchanges)
      • Shares of the capital stock of a mutual fund corporation
      • Units of a mutual fund trust
      • Interests in related segregated fund trusts (a mutual fund relating to an insurance policy)
      • A prescribed debt obligation.

      United Way accepts donations of publicly traded securities listed on the TSX group of Exchanges.

    • Our Gift of Securities coordinator will work with you to explain the details and procedures of giving publicly traded securities.

      The transfer of securities certificates as gifts to the United Way is especially sensitive and timely, and strict guidelines must be followed in order for United Way to accept share certificates. Due to the nature of this type of gift, United Way reserves the right to accept or decline a donation of shares.

      For full details on giving publicly traded securities, see:

      Upon receiving publicly traded securities, United Way policy is to immediately sell them. As a donor, you may designate your gift to the Annual Campaign or The Tomorrow Fund, United Way’s endowment fund.

      To make a difference in your community - both now and for future generations - contact our Gift of Securities coordinator at 231-6277 or This email address is being protected from spam bots, you need Javascript enabled to view it


We encourage you to consult with your tax advisor or visit the Canada Revenue Agency at www.cra-arc.gc.ca/tax/charities for more information on maximizing your charitable gift. Canada Revenue Agency publishes official Interpretation Bulletins explaining the regulations of charitable giving; they are available at no cost from any CRA Tax Office.

This information is general in nature and does not constitute legal or financial advice. It is not a substitute for professional advice; United Way encourages you to seek professional legal, estate planning and/or financial advice before deciding upon your course of action.