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WM tin oo CHRONICIL - Wednesday. December 31, 2008 . I7 ‘ T I I I I I Canadians have traditionally cash proceeds. r your charitable donation receipt return by filling out (IRA form been genm'uus when it comes If you sell shares or tinits ofa \ l \}\ l \ ’ would be for the total fair market ll [70. Capital Gains and (lifts of to charitable giving. mutual iurid atid donate the pro ‘ ' ' g , i value of the securities on the date (Iertain Property. According to Statistics t Laimtiii. ceeds to the charity. you will have 51() N [3‘ l ownership of the securities was There are other options that 5.8 itiillioti (iaiiadiaiis reported to include 50 per cent of the real- l ._( . ‘ transferred to the charity _ iii this cart increase your lifetime donar making a financial contribution to tied capital gains as taxable ‘ . ‘ “ case, the fullSlOO,l)(X). tions while providing you with at least one charitable organiza- iticoiiie when you dispose of the ‘ ,. ‘ [his special inclusion rate additional tax benefits. lion in 2006, donating an Csllnttitr shares ()l’vlltlils. applies to "inâ€"kind" gifts to chari- Your best approach is to discuss ed $8.5 billion, However, the income inclusion . _ y f.‘ l table organizations. public fouti- your charitable wishes with your l'or litany people. charitable on the gains is zero per cent if you . dations and private foundations. professional advisor and develop a giving means making a cash donar donate the shares or mutual lurid l ‘ _. l The registered charity must plan that fits with your overall lion But there are other types of units directly to the charity. have a broker account into which financial strategy. donations that can‘t only help the Here's an example: You have the shares or units can be [fans charitable organi/girion. theycan $100,000 ofsecurities that original ’ ferred, i also help the donor. ottcti by sav ly cost you $30,000 itlie "cost base" l Charities often have special mg on taxes. oftlie assert. iortns to expedite the transfer IlllAnt'tlllllllll, written and pull- t)ni- “good-tiir you. good-tor You sell the securities and process or your broker may be able Its/ted by Investors Group Financial rue” gifting strateg)‘ is to donate donate the $l00,00() to a charity, if rate times your 46 per cent niar- to provide you with the required Services Inc. presents general iii/hr public securities your marginal tax rate is 45 per gm“ lax my“ form. Inutimt tin/yam! Is no! a solicita- Donating publicly traded \t‘t'tl' cent, the saleof securities will crer However if you donate the Man) ”gunk-c providi' inn"; iron I!) buy or sell any investments. rities Mich as shares or mutual ate a tax liability (IlSlliJllU ibased securities dined“. to the charity i titatiori abotit "inlaid“ transfers (funnier Russ i'llt'ltth/Iltié’ (U519- iuiid tiiiitsi directly to a charity is on the $70,000 increase in the ”m is known a” making an “in: on their websites HHIifii‘ii/l, an. 241 or email him (If unit it more tax-eliectiw than sell value oi the securities times the 50 kind" gift ‘ WI" u“ liability for You must report all giits oi pulir Kristel! ntceru‘hnr'eélinvestors ‘ mg the set tirities arid donating the per tent capital gains inclusion the capital gain would be “(m hm lic|y~traded securities on your t.i.\ groupcum. S all b ' aki (1 ° h ' m USIHBSSBS not m 11g 1'38th C anges. survey WPL . ‘\ stirtev released by \inerican lhe stiney findings reported getting the treatment and servtces ° l’ay themselves less t‘Jtl per 5‘; ’ l \pii-ss ( atiada Indicates that that Wiper cent of businessowuers they desene to itittliet stretch centi 2mg calendars ( itiiailiaii small businesses are not beliete lllt‘ ( ,aiiiidiaii er oiiomy \vill every dollar.” ' (Int back on marketing spend i. taking drastn in tioii to change be tiiiei ted btit tvill amid serious ill the business oivnets polled. ‘1 [it per centt , The Waterloo “5”ch their business plans or operations damage.” compared to to per cent 1% percent intend to take attion to ° Diversify i Iii per t‘t'lill ls selling COWPmeL in the mike oi the current ctonotn oi business owners alleviate the strains 0 l x‘pand aggressively i 13 pet a 2009 fifngm’smg‘calm for it turmoil. \\llt) spettilate that imposed by (llrll' ccntt Chmns [‘ng 4 the iiinlings shots that llllt't’ lllt'l anadiiiu econ “ ‘ . letiging econottttt ° [m ofi people 1 ll per cent,‘ The 30.9] ‘3 ‘0 5e" 7‘” “at quartets oi these business (i\\.tlt‘i‘s oim Wlll be SHIN” bUSIIK’SS titties “till one iii Iveii \\itb the prevailing t‘ttl' dam» “’ch we.” created m s.t\ tln‘\ ll ‘sttiv the \ outsc” mth dragged \lt)‘\\ll into remains (I si\ uorried about nonnc ensirontnent. almost all partnership With‘Waterloo few changes planned iii hon llit‘\ .i tci i'ssioti or ‘ the slltll’lrlt'lllt viar small business owners want to moqalmmm- run their business the poll “its wotse‘ (.‘()rll(’r5l0ll€ 0f biltty oi their bust gro\s"th\-ir business loo File Rescugwiwatefloo. ioiidticted bctui'eii \i'pt 3‘3 and ‘Stniill business ”I? Canadian tress. But prudence rules ivitli 1‘? per Emergency Med!“ W; t)tt ti. gittiti, by lpsos iii-til. remains a corner ’ ” (in i‘ it u a t t e r cent having ambitions of growing Region 0‘ “Ragga Ml“: i While the minority oi t .atiadiatt stone ot the t titlil (’CUNONIV in knowledge that their business dramatically. while H33!!!“ 39d mtg r ”‘1'; 1 small businesses are not making than t‘( oiititiii and , H W ”(n m -li their ( oiiipatiy Will 74 per cent are in favotir of more Hosvnal’ ch11 3‘39“"; ‘ minor tliiitigi's to lllt‘lt business. atrial part oicoiii “ d ( ' I l ( lune serious prob modest growth. Wm, v 3, 131‘ ~32 .. i 4 _ small business \t’l‘l’ltt“ ‘ . , h m , . 3‘ l _ A £ llit‘\ .iti' ii-alistii about the t‘t o tiiunities across the lt'ttis iii lllt' treat leii per cent hate no ambitions ._ ,.,. , ‘ .1 . > iriiirtrtgeriit liricIiiirIi (Jpn-v» ~ I . ‘ , ‘ v , _ I) g iioriiii i-nvitoiiiiir-nt. \\‘llll t\\ti torititry particular ititure ll they don t for fututegromh, W__~ ,§:.(‘% 4 . thirds sauna they lt‘ “an and ly (hiring these lime access tot‘red In a companion benchmark l1! U “ "1 “”3, H- 3 tautiotis‘ and unit one iii lt\t‘ unit-train economr it or loans for what survey front Amex. conducted m f * afiuigfl 8 (lest tilting tlit-iitst'bes as ‘uiiia/etl it times.‘ said lltmartl (.rosfield. the) want todo reietitly. prior to the recent eco» " -" “ . ‘ r,“ W _ and upbeat ‘ Hie president and general tnaiiag lhe \lltitllrlHlslttt'ss owners iiomic downturn. findings revealed ’2‘” ' t. ' '2 3 TL; ' f. In tat i, no per ( t'lll are let-ling or er of sllltlll'lHlNIllt‘ss seryn es for planning to do things differently a rt'tiiarkabb determined anti stoic ' "" a, , ‘3 ‘ in . ’ . 3 -‘ 3 t‘\pt‘tl to ieel a iii-gatite impart \rin-rican l'xpress ( anada and till per centi wtll locus on the fol groupof business leaders. 35 '3 l n, 1:- of .‘ Mgélfia‘ ' itoiti the current eioiioiiiit em: International, lowing: Exactly the same number _ 77 M“ '5’“ " 37‘? ' .1; ‘0..,L.Â¥' ‘1 A toiitnent in the treat term and it "(,atiada‘s small businesses are ' ( tit back expenses ititt per percent 7 as now said they would , ‘ .355. a“! f," "'::{.~‘¥l’rl pct ( cm are already feeling a uega now looking to reevaluate their centi stay the course despite the current . " f 5 u . ‘ .11.. in “2*" the mutant relationships to make sure they‘re ' I’m) down debt it!“ per cent‘i economic environment. - l ‘ ‘11 3 "it" ’ . I l' I ‘ P I i _ I , , ‘1'“ ‘ _ ‘ i . 'h - 5177177 I ,i n "‘ ,i J _, a: . I . m , . 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