Charitable Donors

Definition:

Charitable donors as a proportion of all tax filers

Methods and Limitations:

Charitable donor is defined as a tax filer reporting a charitable donation amount on line 34000 of schedule 9 of the personal income tax form. These data may include donations that might be denied by the Canada Revenue Agency (CRA) after an audit.

Tax filers are people who filed a tax return for the reference year and were alive at the end of the year. Data is based on a version of the T1 file produced 9 months after the reference year. Later versions of the T1 file will contain some additional records.

For the 2019 tax year, the extension of the filing and payment deadlines of income taxes had a small impact on the number of tax filers included in the preliminary tax data. Therefore, caution should be used when interpreting moderate changes in counts and aggregate amounts between 2019 and other years. 

Source:

Statistics Canada. Table 11-10-0002-01  Tax filers with charitable donations by sex and age