Why this matters

Redirect Your Taxes – Toward Purpose or Profit

Most Canadians don’t realize how inefficient traditional giving can be. A typical cash donation costs around 50 cents on the dollar after tax. Flow-Through Shares transform that equation –reducing the cost of giving to as low as 5 cents on the dollar, or converting that same tax efficiency into net after-tax returns of 25–30% when used for investment purposes.

What Matters Most to Investors and Donor

  • Impact: Charities receive the full amount – or you reinvest your returns to build family wealth.
  • Control: Decide whether your tax savings support your portfolio, your philanthropy, or both.
  • Legacy: Use this structure to align your financial success with your values – engaging your family in purposeful wealth planning.

The True Cost of Giving

Cash vs. Securities vs. Flow-Through Shares

Gift TypeCharitable GiftNet Cost Cost of Giving
Cash Gift$100,000$49,60049.6%
Gift Securities$100,000$22,83522.8%
Flow-Through Shares$100,000$5,0005%


The same structure that reduces your cost of giving can also be used to generate consistent, tax-advantaged returns.

How It Works

Simple, Structured,
CRA-Approved

Smarter Wealth & Giving in 3 Simple Steps

1

Calculate how much to allocate.

Decide whether your goal is to give, invest, or both.

2

We structure your flow-through share transaction.

You receive a full tax deduction; shares are sold immediately to a pre-arranged buyer (no market or liquidity risk).

3

You choose your outcome.

  • If giving: Your charity receives the full donation in cash, while you retain more after-tax wealth.
  • If investing: You keep your proceeds — earning 25–30% net after-tax returns, secured upon closing.

Frequently Asked Questions

Flow-Through Shares help promote investment in key industries like mining and energy exploration. Because these sectors are higher risk, the government offers tax incentives – called exploration and development credits – to encourage Canadians to invest. Investors keep these tax deductions even after the shares are sold.

Flow-Through Shares are most beneficial for high-income individuals and corporations. Top marginal tax rates for Canadian individuals can exceed 53%, and corporate rates on passive income can surpass 51%. These investments can help offset taxes on income, capital gains, and other passive earnings.

Most Canadians pay their taxes and then make charitable donations separately. With Flow-Through Shares, you can combine both – reducing your tax bill while funding the causes you care about. It’s an efficient way to satisfy your tax obligations and maximize your charitable impact at the same time.

The charity receives its funding immediately when the transaction closes. It doesn’t hold or sell any shares – everything is handled as part of the process. The charity simply receives the proceeds in cash.

A Donor-Advised Fund is a managed charitable account that holds funds already received for tax purposes. After a Flow-Through Share transaction is completed, the proceeds can go directly to a charity or into your personal DAF. Once the money is in your DAF, you can recommend grants to any registered charities at your own pace — for example, you might have $100,000 in your fund and choose to give $20,000 each year to different causes.

  • Take CRA out of the equation — you decide where your dollars go.
  • Reduce the cost of giving — in some cases, by up to 95%.
  • Increase your impact — give more to the charities you care about, without giving more out of pocket.

Charities can educate their major donors about more tax-efficient ways to give. By adding a “Ways to Give” section to their website and including Flow-Through Shares as an option, charities can attract larger gifts and help donors make their contributions go further.

Ready to Grow Your Wealth and Your Impact?

Discover how Flow-Through Shares can help you reduce taxes, increase giving power, and keep more of what you earn.

Book a Consultation Today