A cost estimate of proposed amendments to the Income Tax Act to provide an enhanced tax credit for charitable donations / [prepared by Jason Jacques].: YN5-133/2010E-PDF

"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.

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Publication information
Department/Agency Canada. Office of the Parliamentary Budget Officer.
Title A cost estimate of proposed amendments to the Income Tax Act to provide an enhanced tax credit for charitable donations / [prepared by Jason Jacques].
Publication type Monograph
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) 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.
"August 12, 2010."
Includes bibliographic references.
Publishing information Ottawa : Office of the Parliamentary Budget Officer, 2010.
Author / Contributor Jacques, Jason.
Description i, 17 p.
Catalogue number
  • YN5-133/2010E-PDF
Subject terms Income tax
Tax credits
Charitable donations
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