At present, the rates are 15% and 29%. So it would probably be necessary to propose a rate of 29%. The system is complex. It could be simpler. What you are suggesting would not solve all the problems, but it's an idea to which we would not be the least bit opposed.
You were talking about small donors. But people often forget—or simply do not know—that donations made to charitable organizations in the area of health, be it cancer, heart or multiple sclerosis, amount on average to $30, $35 or $40. These organizations are supported by thousands of Canadians who all make small gifts. This is not so for the entire sector, but it is certainly the case in the area of health. It is very interesting. For these small donors, the tax rate is 15%, but perhaps consideration should be given to a rate of 29%, provided that 29% does not become 25%, obviously.