Mr. Speaker, I think I understood what the hon. member was getting at, which is the first-time donor's credit.
The hon. member will have heard many witnesses come before the finance committee during its study of charitable giving. He would have heard the challenges of many of the associations that pleaded for more support. The not-for-profit and charitable organizations in this country are feeling the same pinch that many of the companies are. Therefore, we felt this was an appropriate way.
Many young Canadians want to start giving, so this is an opportunity to leverage their charitable giving, which I think is an honourable goal.