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Turn a Terra donor flow-through limited partnership investment into a powerful donation sooner and at a lower cost. Use the chart below to compare the tax benefits of a donation of cash with an investment in the Terra 2012 Foundation FTLP and its subsequent donation to the TerraTundra Foundation for residents of Alberta, BC or Ontario.
| Cost to Donate $100 |
Terra Foundation FTLP + TerraTundra Foundation |
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Cash Donation
AB / BC / ON |
AB |
BC |
ON |
| A. Initial Cash Donation or FT Investment |
$100.00 |
$100.00 |
$100.00 |
$100.00 |
| B. Value of Donated Shares |
NA |
$90.00 |
$90.00 |
$90.00 |
| C. Cost of Donating $100 |
$50 / $56 / $54 |
$28.20 |
$31.69 |
$28.00 |
| D. After-Tax Cost per $1 Donated (C รท B) |
$0.50 / $0.56 / $0.54 |
$0.31 |
$0.35 |
$0.31 |
Notes & Assumptions
Investors in the Terra 2012 Foundation Flow-Through LP should refer to the Offering Memorandum for a more detailed description of the assumptions and notes. This offering is available only to qualified investors in all provinces and territories of Canada. This presentation assumes the investor is taxed at a 39% (AB), 43.7% (BC) or 46.41% (ON) marginal tax rate. The donation tax credit is equal to 50% (AB), 43.7% (BC), and 46.41% (ON) of the value of the donated securities. These figures are for illustrative purposes only and are not intended as a forecast of future events. The mutual fund shares donated have an assumed ACB of zero. The description assumes Alternative Minimum Tax does not apply. Tax rates are subject to change. The actual donation value and tax savings may vary.
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