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      <marc:subfield code="a">YN5-133/2010E-PDF</marc:subfield>
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      <marc:subfield code="a">Jacques, Jason.</marc:subfield>
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      <marc:subfield code="a">A cost estimate of proposed amendments to the Income Tax Act to provide an enhanced tax credit for charitable donations </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">[prepared by Jason Jacques].</marc:subfield>
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      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Office of the Parliamentary Budget Officer, </marc:subfield>
      <marc:subfield code="c">2010.</marc:subfield>
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      <marc:subfield code="a">i, 17 p.</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Estimation du coût de modifications proposées à la Loi de l’impôt sur le revenu afin de bonifier le crédit d’impôt pour don de bienfaisance.</marc:subfield>
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      <marc:subfield code="a">"August 12, 2010."</marc:subfield>
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    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographic references.</marc:subfield>
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      <marc:subfield code="a">"This note responds to the request of March 2010 by Mr. Thomas Mulcair, Member of Parliament for Outremont, Québec, regarding the potential costs arising from legislative amendments to the Income Tax Act (ITA) that would enhance the federal charitable tax credit. The framework of the amendments is based on a proposal by Imagine Canada, which was considered by the House of Commons Standing Committee on Finance in fall 2009. The costing primarily relies on data, analysis and assumptions generated by government agencies and peer-reviewed publications. PBO staff have also undertaken consultations with several organizations and experts with knowledge of the influence of incentives on household charitable giving"--Introd., p. 2.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Charitable donations</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Office of the Parliamentary Budget Officer.</marc:subfield>
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      <marc:subfield code="t">Estimation du coût de modifications proposées à la Loi de l’impôt sur le revenu afin de bonifier le crédit d’impôt pour don de bienfaisance </marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">619 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/dpb-pbo/YN5-133-2010-eng.pdf</marc:subfield>
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