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

Ross Hickey (), A. Abigail Payne () and Justin Smith ()
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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

Canadian Tax Journal, 2024, vol. 72, issue 2, 317-327

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.

Keywords: Charitable donations; donations; non-profit; tax credits; tax incentives; tax policy (search for similar items in EconPapers)
Date: 2024
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DOI: 10.32721/ctj.2024.72.2.pf.hickey

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