May 26, 2018 Ottawa, ON
REAL WOMEN OF CANADA
RESOLUTION
2018
Discrimination of Charitable Donations
Under the Income Tax Act
WHEREAS individuals may claim a tax credit for donations to a federal political party to a maximum credit of $650 WHEREAS individuals may claim a tax credit for donations to a provincial political party with maximum tax credit ranging from $500 to $1330, depending on the province[ii]; and WHEREAS individuals donating to charities, such as churches may claim only a 15% tax credit on the first $200, which is five times less than the 75% tax credit provided for donations made to political parties[iii]; and WHEREAS churches provide important benefits to society, such as schools and hospitals, foodbanks, treatment centres for addicts, shelters for the homeless, summer camps and daycare for the needy, among their many activities; and WHEREAS the discrepancy in tax credits between donations made to political parties and to charities seems to indicates that political parties are more valued and of greater significance and importance in Canadian society than the work carried out by charities. BE IT RESOLVED THAT the tax credits awarded for donations to genuine charities must be at least commensurate or equal to the tax credits provided for donations to political parties. ___________________________ [i] 75% tax credit for donations to a federal political party for [ii] 75% tax credit for donations to a provincial political party on the first [iii] 15% tax credit is provided on the first $200, plus 29% tax credit for the amount over $200.
The first $400, plus 50% on donation from $400 to $750, and 33.33%
On the amount from $750 to $1,275
$100, $200, $400 or $1000 donated depending on the province, plus 50% on
The next portion – from $100 to $400 depending on the province, plus 33.33%
on the remainder
These percentages vary for first donors and for over $200,000 earners