Fund a giving vehicle once, draw it down on a schedule, refill it deliberately. At your scale the vehicle is a donor-advised fund or a direct holdco donation account rather than an LLC, but the discipline is the same and the tax mechanics in Canada are more favourable than the US version Blavatnik is using.

The specific lever: donating publicly listed securities in kind to a registered charity eliminates the capital gain entirely — the inclusion rate on the gain drops to nil under s.38(a.1) — and you receive a donation receipt for full fair market value. Selling the stock and donating the cash gets you the receipt and a taxable gain. Donating the stock itself gets you the receipt and no gain. It is one of the few places in the Canadian system where the obvious thing and the optimal thing differ by a large margin.

First step this week → Before any December giving, check whether you hold appreciated listed securities — personally or inside a holdco. If you do, donate those rather than cash, and confirm the charity can accept an in-kind transfer before you initiate it.