The sharpest Canadian parallel to the two foundation entries is the in-kind donation of publicly listed securities to a registered charity, where the capital gains inclusion rate is reduced to nil and you still receive a donation receipt for full fair market value. Donate the share, not the proceeds — selling first and donating cash gives up the relief entirely. If you hold appreciated public equities personally or in the holdco, this is the cleanest tax result available to an individual in Canada and it is wholly mechanical.

The limit is sharp and it is the part most worth knowing: this relief does not apply to your Geomechanica shares. Private company shares are not publicly listed securities, and gifts of shares in a corporation you control run into the non-qualifying securities rules, which can suspend the receipt entirely. The mechanic is real; it just does not reach the asset that matters most to you.