By Jim Phillips, Bruce Chapman, David Stevens
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Additional resources for Between State and Market: Essay on Charities Law and Policy in Canada
Individual tax-filers earn a tax credit for their donations equal to 17 per cent of the first $250 claimed and 29 per cent of any amount beyond $250 up to a maximum amount of 75 per cent of personal income. 5 billion). See ccra, Tax Statistics on Individuals: 1997 Edition, which analyses individual tax returns for 1995. The median is often used instead of the average, or mean, as the most representative statistic. It is the middle amount, meaning that precisely half of all donors gave less than the median and half gave more.
QXD 1/4/2001 2:52 PM 37 Page 37 The Canadian Charitable Sector that are strongly correlated with both the tendency to donate and the amount donated are education and household income. The more educated a person and the more he or she earns, the more likely he or she is to donate and the larger the amount he or she is likely to donate. Among those with household incomes of $80,000 or more and those with a university degree, 90 per cent reported making a donation. They also reported generous donations: average total donations of $455 and $473, respectively.
1998. population. For all other provinces and territories, the share of donors and donations is more or less equal to the share of national population. 2 illustrates these patterns. Tax-Filer Donors by Province, 1997 Taxation Year In the 1997 taxation year, there was a slightly smaller percentage of taxfilers claiming donations than in 1995, while the median donation for the country rose from $150 to $170. 12 shows noticeable differences in provincial figures. 2 per cent respectively. Tax-filers in Newfoundland and the two territories were the least likely to claim donations (21 per cent, 19 per cent, and 14 per cent of tax-filers, respectively), while those in Manitoba, Ontario, and Saskatchewan were the most likely (30 per cent, 28 per cent, and 28 per cent, respectively).