For gifts of other types of appreciated property, 50 percent of the gain will be taxed.

In either case, your tax credit will always exceed the tax on the gain, resulting in net tax savings, because 100 percent of the taxable gain is creditable.

And whether you donate stocks or property, you will help more children find a place to call home and an SOS parent to love and guide them...

Tim Cestnick, a Canadian tax expert, suggests "think outside the box". His December 4th, 2004 Globe Article suggests considering these ideas to make your giving easier:

1. Donate your losers. Consider donating some of your stocks or mutual funds that have dropped in value. You'll trigger capital losses that you can use to offset capital gains, and you'll receive a donation credit for the fair market value of the securities.

2. Donate your winners. If you're thinking of selling investments that have appreciated in value, consider donating those securities to charity. Canadian tax law will reduce your tax bill by 50 per cent on the disposition, plus you'll receive a donation credit for the value donated.