By arranging a gift of a future interest in real estate to UBC, you may increase your after-tax income now. You retain the right to live on the property for a period of years or for the rest of your life and continue to possess, use and enjoy the property as before. UBC will immediately issue a donation receipt for the value of the future interest in your property. If the property is your principal residence, there is no taxable capital gain when the gift occurs. Upon your passing or at the end of an agreed-upon period, UBC automatically becomes the full owner. The property is not part of your estate, resulting in lower probate and other estate-settlement fees in the future.