In analyzing any proposal for a tax policy change, we would look at the cost and the implications. Especially with the charitable donations incentive, one of the major considerations is whether you're going to be subsidizing existing donations or actually providing an incentive for new donations.
Recently there was an article in The Globe and Mail about the stretch tax credit, which essentially said it would encourage more donations but would also provide an incentive for people to act strategically to increase the tax credit they receive without necessarily increasing overall donation levels.
For instance, spouses could alternate between who claimed the credit. One spouse could give $500 one year, and then the other spouse could give the next year, so there are opportunities there for strategic giving. I think the example in The Globe and Mail said to give a little bit less in year one and a little bit more in year two. Whether that's going to lead to additional donations in the sector would have to be a consideration that we would have to take into account.