Donations gifts listed securities stocks donate
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Individuals can claim donations up to 75% of net income, with unused amounts carried forward 5 years. Donating publicly listed shares directly to a charity means no tax on the capital gain.
Official source: canada.ca