Okay.
So both have merit, but sometimes governments are money constrained and can't necessarily do both. My impression is that your proposal is aimed more at ordinary Canadians, grassroots Canadians, to encourage a culture of giving, whereas his is directed more at upper-end people who have major wealth holdings.
In that sense, I think yours is better. But the other question that governments would be concerned with is that for every dollar of funding, how many dollars of giving do you generate? Do you have any idea which of the two is better on that front?