Gifts of shares, stock options, and other capital property

Information for donors of certified Canadian cultural property, ecologically sensitive land, or other capital property such as bonds, shares or stock options.

Topics

• Gifts of publicly traded shares and stock options
  For gifts to qualified donees of certain types of capital property, the capital gains inclusion rate is reduced to zero.
• Gifts of ecologically sensitive land
  You may be able to calculate your capital gain using an inclusion rate of zero.
• Selling or donating certified Canadian cultural property
  You do not have to report a capital gain if the property has outstanding significance and national importance.

Forms and publications

• Guide P113, Gifts and Income Tax
• Form T1170, Capital Gains on Gifts of Certain Capital Property
• Schedule 9, Donations and Gifts
• Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value

Related Topics

• Line 34900 – Donations and gifts
• Giving to charity: Information for donors