This document analyzes data from the Canada Revenue Agency on charitable donations reported on personal income tax forms between 1997-2010. It finds that the proportion of Canadian tax filers who reported charitable donations decreased from 27% in 1997 to 23.4% in 2010. Within major cities, Ottawa had the highest donor rate at 29.6% while Toronto, Vancouver and Montreal were below the national average. The decrease in charitable donors was greatest in Hamilton, Kitchener and London at around 5% decrease.

1. Belonging and Leadership
Charitable Donors as a Proportion of
Tax Filers

2. Significance
• Charitable giving is an essential part of civil society
because it allows Canadians to support institutions and
causes that they believe in, which ultimately enhance
the well-being of Canada as a whole.

3. Core Indicator
• The Canada Revenue Agency (CRA) personal income tax
data indicates how many people reported a charitable
donation amount on Line 340 of the personal tax income
form.
• In 2010, 23.4 % of Canadian tax filers reported making
charitable donations on their personal income tax
form, a rate 2.3 percentage points lower than that in
1997 (see following chart).

4. Charitable Donors as a Proportion of
Tax Filers in Canada, 1997-2010
27.0
26.0
25.0
24.0
23.0
22.0
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Source: Statistics Canada, CANSIM Table 111-0001 (Tax Data).

5. Canada’s Major CMAs
• In 2010, Ottawa had the highest donor rate among
Canada’s major CMAs at 29.6%, a rate notably higher
than the national average (23.4%) (see following chart).
• Ottawa was followed by Winnipeg (27.9%) and Victoria
(27.2%).
• Toronto, Vancouver and Montréal – Canada’s three
largest cities – were among the four major CMAs below
the national average.
• St. John’s had the lowest donor rate of 21.2%.

6. Charitable Donors as a Proportion of Tax
Filers in Major CMAs, 2010
35.0
30.0
25.0
20.0
15.0
10.0
5.0
0.0
Source: Statistics Canada, CANSIM Table 111-0001 (Tax Data)

7. CMA Trends (1997 to 2010)
• The proportion of tax filers making charitable donations
decreased in all major CMAs, excluding St. John’s where
it increased only marginally (0.2%) (see following chart).
• The charitable donor rate decreased the most in
Hamilton (down 5.1%), Kitchener (down 4.7%) and
London (down 4.4%). In these three CMAs, the decrease
is near or more than double the national average
decrease.

8. Charitable Donors as a Proportion of
Tax Filers in Major CMAs, 1997-2010
1.0
0.0
-1.0
-2.0
-3.0
-4.0
-5.0
-6.0
Source: Statistics Canada, CANSIM Table 111-0001 (Tax Data).