What are Charity Flow-Through Shares?
Charity Flow-Through Shares (CFTS) are a tax policy instrument used by mining companies, and facilitated by the government, to raise capital for natural resources and critical mineral exploration. Canadians that purchase CFTS receive a tax deduction equal to the amount invested, plus additional provincial and federal credits. Within moments, the client can sell these shares, at a prearranged discount, to a liquidity provider, or institutional buyer of mining shares, to eliminate any stock market risk.
The result? From the sale proceeds and tax deductions, the client can earn an after-tax profit.
Rather than keep the return, clients may donate these shares to charity, unlocking a second 100% tax deduction. The charity then sells the shares to the same liquidity provider, receives the cash proceeds and issues a donation tax receipt to the donor.
Normally, it costs 50 cents to give a dollar, at the highest marginal tax rate. By combining these two tax policies, Canadians can drastically reduce the cost to donate, down to as low as a penny.
Whether it is for-profit, for charities, or a combination of the two, your Charity Flow-Through Provider takes care of this entire process for you, from beginning to end.
What is a Charity Flow-Through Share?
Flow-Through Shares (FTS) are a tax policy instrument created by the government to finance junior mineral exploration in Canada. The purchaser of these shares receives a 100% tax reduction.
In 2006, WEALTH (WCPD Inc) performed the first Charity Flow-Through transaction.
This innovation removed any stock market risk, but allowed investors to benefit from the tax deductibility. Today, this structure has generated billions in investment, billions more for charities, and continues to play a key role in technology and our green energy future.
Learn more at: wcpd.com
in junior mining exploration capital generated by FTS since 2006
of all junior mining exploration in Canada is financed by FTS
critical minerals identified by Canada as essential to our green future
created for Canadian charities using Charity Flow-Through Shares
Flow-Through Shares Step by Step
Step 1
Buy flow-through shares issued by a Canadian mining company. Every dollar invested in these shares is 100% tax deductible.
Step 2
Immediately donate these shares to charity. These shares are then instantly sold to a pre-arranged buyer (liquidity provider) at a pre-arranged contractual price. This step eliminates any stock market risk to the donor.
Step 3
Charity receives the cash proceeds and issues donation tax receipt to the donor, generating a second 100% tax deduction.
The Result
By combining two tax policies (flow-through shares & donations), the Foundation (WCPD) can help reduce your taxes, and if you wish to, allow you to give more
Recent News
Philanthropy, Flow-Through and healthcare with Dr K
WEALTH (WCPD Inc.) Celebrates Record-Breaking Year in Flow-Through Financings at PDAC 2025
