Philanthropy forms part of nearly every client meeting Jamie conducts with high net worth clients. Join us as Jamie shares his personal experiences and discussions with clients on the topic of strategic charitable giving and how he tailors the philanthropic solution to meet the client’s situation, with tax savings as a driving factor in donation design.

Life insurance contracts are financial instruments designed to last many decades, surviving structural business changes, ownership and family transitions.  Along the way, Corporate Reorganizations, changes in ownership structures, estate plans, family structures, death and business successions trigger a cascading web of complexity.  To top it off, there have been several legislative and tax changes that have made ownership transitions tricky, ACB and CDA calculations complicated.

Life insurance is frequently mandated to securitize assets, to fund shareholder buy-outs, to protect the business when key people are difficult to replace, to equalize an estate, to fund deferred capital gains tax, to replenish capital accounts, and to also fund philanthropic initiatives.

Now that you are stuck dealing with this unique financial instrument that could be around for 60+ years, what questions should you ask and how do you how do you plan now, to avoid unintended consequences of restructuring in the future? How can philanthropic objectives of a family be achieved by using life insurance?

Session description coming soon.

Session description coming soon.

Most gift planners are aware of the ‘big’ issues on the donation of art, but there are many easily overlooked details that can arise in situations such as when the donor is the artist, in the context of estate planning, where the art is of an impermanent nature, where the art may incorporate restricted items or be part of a larger structure, or where the art and the artist reside in different jurisdictions.  This session will look closely at these situations.

Unlike publicly listed securities, gifts of private company shares do not enjoy the same favourable tax rules regarding the tax on capital gains. There are also some rather complex rules surrounding the donation of private company shares; namely Non-Qualifying Securities and Excess Business Holdings Regime rules.  Florence and Nicola will discuss these rules in the context of a case study and highlight opportunities for Excepted Gifts and possible RDTOH refunds associated with a properly developed gift plan.

Experienced CAGP members discuss their experiences with actual gift situations where creative solutions were required to close the gift and realize the donor’s philanthropic wishes! 

After decades of staying the same, Finance has mentioned changing the DQ.  What would that mean to your charity?  What would that mean to the sector?  Come hear a moderated panel of experts discuss all side of this contentious issue and bring your questions!

Session description coming soon.

The Will Power campaign launched across Canada in September 2021, with the goal of making it common practice for Canadians to leave a gift to charity when planning their estate. Let us take you inside the strategy that lies behind this broad-based marketing campaign. We’ll share insights about public attitudes towards estate giving, marketing strategies that have worked to increase interest and prompt action, and where we’re headed in the future.   This session is suited for both charities and financial/legal advisors.

During this session, experienced CAGP faculty members will come to each table to lead a discussion on a topic of interest for planned giving programs in Canada, and answer your questions.    

Experienced CAGP members discuss their experiences with actual gift situations where creative solutions were required to close the gift and realize the donor’s philanthropic wishes! 

Tim Cestnick has a reputation as one of Canada’s most respected experts and public speakers in the area of tax, personal finance and strategic philanthropy. His work involves advising some of the most successful families in the country and his column in the Globe and Mail shares some of the nation’s most-read gift planning insights from these discussions. Tim knows our community. As part of the founding board of CanadaHelps and currently the board chair of the Burlington Community Foundation he will share several case studies of successful gift plans. He will also share thoughts on the current giving climate, and some fascinating new ideas that will considerably grow giving in Canada, but for advisors and charities increase the complexity of planning, receiving, receipting and managing the ongoing gift vision.

Considering the close relationship between the U.S. and Canada and their citizens, many U.S. individuals, families, foundations, and corporations give frequently to Canadian charities. However, with so many similarities between the two countries, it is important to underscore the distinct differences when American citizens and residents give to Canada.  This workshop will provide a detailed overview of the various scenarios involved with cross border giving: gifts to universities (prescribed institutions and not), gifts to other Canadian registered charities, donors with Canadian-based property (or not), and various types of property (cash, securities, and land).

Trusts are a common tool in the estate planning context both those established during lifetime and those established by will. The objective of this presentation is to familiarize charities dealing with high net worth donors of the planning utilized by such donors and the challenges faced by them in considering philanthropy in their planning.

This session will provide the participants with an overview of the common law trust and its uses in charitable giving including such topics as what a trust is, how a trust is created, when a trust is valid, different types of trusts, the taxation of trusts and beneficiaries and whether and when a charity named in a trust should issue a donation receipt.

There will also be a discussion of evolving uses of trusts including charities holding business interests through a trust  and charities using trusts to jointly manage investments.

The T3010 is the Annual Information Return that each registered charity must file. This session will discuss why the T3010 matters to gift planners, how information required in the T3010 affects gift planning; how gift planning affects the information to be reported in the T3010, and the new reporting of qualifying disbursements by way of grants to non-qualified donees. It will also discuss new changes to the T3010 in January 2024, such as tracking and reporting of gifts and funds held by charities. It is not just a tax return for accountants, but has real practical implications to gift planners. 

Donors are moving their endowment capital to impact investments for bigger impact in the areas they care about. How will this shape their gift planning? How can this bolster their philanthropy and strengthen donor partnerships?

Join us for an engaging keynote from the Director General of the Canada Revenue Agency Charities Directorate, where we will explore how, as a community of charities, advisors, and donors, we can collaborate to ensure that charitable gifts are effectively made, received, receipted, and administered. Following the keynote, participate in a thought-provoking discussion between the Director General and CAGP’s CEO Ruth MacKenzie, who will address questions gathered from our delegates in advance. This session aims to provide valuable insights for charity staff and advisors involved in gift planning, empowering our sector to operate with enhanced efficiency, transparency, and accountability in philanthropic service to our donors and clients. Ultimately contributing to a stronger sector, country, and world.