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Policy Forum: Understanding the Efficacy of Tax Credits for Charitable Donations in Canada

Author

Listed:
  • Ross Hickey

    (Faculty of Management and the Faculty of Arts and Social Sciences, University of British Columbia, Kelowna, BC)

  • A. Abigail Payne

    (Melbourne Institute, University of Melbourne, Australia)

  • Justin Smith

    (Lazaridis School of Business and Economics, Wilfrid Laurier University, Waterloo, Ontario)

Abstract

This article briefly describes the history of the tax treatment of charitable donations in Canada, and the underlying policy rationale, and examines some trends in donations over time. The authors show that Canadians are responsive to the donation tax credit, by reviewing the evidence on what happens to donations when the government alters the tax credit rates.

Suggested Citation

  • Ross Hickey & A. Abigail Payne & Justin Smith, 2024. "Policy Forum: Understanding the Efficacy of Tax Credits for Charitable Donations in Canada," Canadian Tax Journal, Canadian Tax Foundation, vol. 72(2), pages 317-327.
    • Handle: RePEc:ctf:journl:v:72:y:2024:i:2:p:317-327
    DOI: https://doi.org/10.32721/ctj.2024.72.2.pf.hickey
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