Flow-Through Shares
Combining tax efficiency and philanthropic impact
Flow-through shares are among the most tax-efficient philanthropic strategies. Yet they remain little known.
One of the most advantageous donation strategies in Canada
Flow-through shares are a mechanism established by Canadian tax law that, in certain situations, can significantly reduce the actual cost of a charitable donation.
By combining the benefits related to mining exploration expenses with the tax credits applicable to charitable donations, this strategy can reduce the actual cost of a donation to a fraction of its value.
For individuals who already make substantial donations each year, this is an opportunity to achieve the same philanthropic impact at a much lower cost.
How do flow-through shares work?
You invest in a structured vehicle composed of flow-through shares issued by Canadian mining companies.
The tax benefits related to exploration expenses are transferred to the donor, and are then added to the tax credits stemming from the donation.
The funds are then transferred to the organization of your choice or to your fund at the Frontenac Foundation, which allows you to create a private endowment fund without having to manage the administrative responsibilities.
Are flow-through shares right for you?
This strategy is primarily appropriate for individuals who:
- Already make significant charitable donations
- Have a high annual income
- Have sufficient liquidity to fund the initial investment
- Wish to integrate their donations into an overall wealth management strategy
Based on these criteria, a personalized analysis will help determine whether this approach is right for you.
Why seek assistance?
Take full advantage of flow-through shares through a rigorous and perfectly structured process.
Flow-through shares rely on a government program that has been recognized for several decades, but their implementation remains specialized. The Eterna team guides you at every step:
- Assessment of your eligibility
- Validation of the strategy’s suitability based on your tax situation
- Coordination with specialized partners
- Integration into your financial planning
- Guidance on your philanthropic strategy
Why choose Eterna?
Comprehensive view
Your investments, tax situation, and philanthropy are analyzed together.
Network of specialized partners
We collaborate with the key players who make this strategy possible.
Multidisciplinary expertise
Our portfolio managers, tax specialists, and philanthropy specialists work as a team.
Personalized guidance
Every recommendation is tailored to your wealth, your objectives, and the causes you care about.
A conversation can transform the way you give.
Find out whether flow-through shares could help you maximize the impact of your philanthropy.
