Here is a Helpful Glossary of Gift Planning

With reference to a trust, the principal upon which income is earned. Also called corpus.

A prescribed amount claimed on depreciable property acquired for the purpose of producing income and deducted from income from a business or property. Effectively, it allocates the cost of assets over the useful life of the asset.

A gain arising on the disposition of capital property calculated by
subtracting the adjusted cost base of capital property plus the cost of disposing of the property from the value of the property at the time of its disposition.

A loss arising on the disposition of capital property, generally, the excess of the adjusted cost base over the proceeds of disposition of the property, less the costs associated with disposing of the property.

Generally, depreciable property and property in relation to which a gain or loss on disposition of the property would be a capital gain or a capital loss. Capital property may be any kind of property but does not include inventory of a business.

Canada Customs and Revenue Agency.

An artwork, artifact, or structure that, if approved by the Canadian Cultural Property Export Review Board, qualifies for special tax treatment when donated to a qualified charity.

In the Land Title Act, an estate or interest in land less than the fee simple. Includes encumbrances such as judgments, mortgages, and liens. Charges may be registered against title to land in the Land Title Office.

Gifts made to registered charities.

Charitable remainder trust. An irrevocable trust that pays income to one or more individual beneficiaries for life or a term of years, and then distributes the remaining assets to one or more charities.