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Tax-Reported Charitable Giving in Canada, 1987–2018

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  • Ross Hickey
  • A. Abigail Payne
  • Justin Smith

Abstract

We explore trends in charitable giving in Canada since the late 1980s. We find that the real average donation rose through the 1990s and has been flat since the mid-2000s. The stabilization of donations occurs alongside a fall in the share of income donated and a steady decline in the share of filers who donate any amount. When focusing on top incomes, giving among the top 1.0 percent and top 0.1 percent grew over the entire time period. Over the life cycle, giving grows rapidly in early adulthood and peaks around age 50 years. Finally, we find that people tend to give often rather than saving up donations and donating every few years.

Suggested Citation

  • Ross Hickey & A. Abigail Payne & Justin Smith, 2025. "Tax-Reported Charitable Giving in Canada, 1987–2018," Canadian Public Policy, University of Toronto Press, vol. 51(3), pages 284-297, September.
    • Handle: RePEc:cpp:issued:v:51:y:2025:i:3:p:284-297
    DOI: 10.3138/cpp.2024-050
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