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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