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008180423s2010    onc    |o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aYN5-133/2010E-PDF
1001 |aJacques, Jason.
24512|aA cost estimate of proposed amendments to the Income Tax Act to provide an enhanced tax credit for charitable donations |h[electronic resource] / |c[prepared by Jason Jacques].
260 |aOttawa : |bOffice of the Parliamentary Budget Officer, |c2010.
300 |ai, 17 p.
500 |aIssued 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.
500 |a"August 12, 2010."
504 |aIncludes bibliographic references.
520 |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.
69207|2gccst|aIncome tax
69207|2gccst|aTax credits
69207|2gccst|aCharitable donations
7101 |aCanada. |bOffice of the Parliamentary Budget Officer.
77508|tEstimation 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 |w(CaOODSP)9.855641
85640|qPDF|s619 KB|uhttps://publications.gc.ca/collections/collection_2018/dpb-pbo/YN5-133-2010-eng.pdf