It's important to realize that according to a Statistics Canada study done a few years ago, only 46% of donors stated that they or someone else claimed a tax credit for their charitable donations. So it would seem that less than half of those who are actually giving charitable donations worry about the tax credit.
I think we've also heard from the other witnesses that one of the problems in Canada is that as a percentage, fewer and fewer people are actually making donations. So I think that what would really help is to give incentives to people to be first-time givers or to step up. That is why I think increasing the credit at the lowest level, such as Quebec has done at 20%, and making it fair, would in fact create a greater incentive for people who may not think it's worthwhile worrying about keeping their receipt when it's only 15%. But if it were 20%, even on the first donation, that might encourage people to give more. It would make it fairer to make it an across-the-board credit.
That's a new idea that I would suggest you study and to look at how that operates in Quebec as compared to the rest of Canada.