One structure, four different solutions.

You pay tax at the top marginal rate on employment or business income. This strategy can reduce the tax you owe in the year you participate.

You own a CCPC and getting money out of it can be expensive. The transaction can facilitate shareholder distribution at a significantly lower cost when compared to salary and/or dividends.

You give meaningfully, and you would give more if it could cost less. Structured correctly, the transaction cuts the net out-of-pocket cost of a donation roughly in half. Instead of the usual 50 cents on the dollar, you start around 25 cents. With enough capital available up front, the net cost can come down as far as 1 cent.

For a tax bill that arrives at death. A structured transaction aimed at the deemed disposition of one’s registered account (RRSP/RRIF) which become fully taxable on death. If there is a living spouse beneficiary of the account, the tax can be deferred until the death of the surviving spouse. Tax will be payable on the remaining value when the surviving spouse unimately passes.