Directory: Small Area and Administrative Data : Charitable Donors (CD)

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Introduction
This Databank provides information on tax filers classified as donors. Charitable donors 
are defined as tax filers reporting donation on line 340 of the tax return.

Persons making charitable donations, but not reporting them on their personal tax return 
are, of course, not included in this databank

Only donations made to approved organizations were allowable as deductions in the tax system. 
Donations were eligible to Canadian registered and Canadian amateur athletic associations. 
They were also eligible if made to: prescribed universities outside Canada; certain tax exempt 
housing organizations in Canada; Canadian municipalities; the United Nations; and certain 
charities outside Canada to which the Government of Canada has made a gift

A change in tax regulations was introduced in 1994. Tax filers contributing to a recognized 
charity were eligible to claim a tax of 17% of their donations on the first $200 and 29% on 
the rest. Previously, tax filers had to give $250 to charity before the 29% credit was available

The data are derived from income tax returns. For the most part, tax returns were filed in 
the spring of the year following the reference year. For example, for 2000 tax year, income 
tax returns were filed by April 30, 2001. The mailing address of the time of filing is the 
basis for the geographic information in the tables, provide in excel format. Postal codes 
may have been revised or updates based on the geography file

Demographic characteristics such as age are give as of December 31 of the tax year. Income 
information is for the calendar year under review.

Download date
May 28, 2007
CK