{"id":5666,"date":"2021-04-13T12:00:35","date_gmt":"2021-04-13T12:00:35","guid":{"rendered":"https:\/\/rdo-olr.org\/?p=5666"},"modified":"2025-03-11T22:04:39","modified_gmt":"2025-03-11T22:04:39","slug":"a-case-for-a-refundable-federal-political-contributions-tax-credit","status":"publish","type":"post","link":"https:\/\/rdo-olr.org\/fr\/a-case-for-a-refundable-federal-political-contributions-tax-credit\/","title":{"rendered":"A Case for a Refundable Federal Political Contributions Tax Credit"},"content":{"rendered":"<p>&lsquo;By Giovanni C. Giuga&rsquo;<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn1\" name=\"_ednref1\">[1]<\/a><\/p>\n<p>\u201c<em>Citizens are equals and, subject to their innate talents, should have an equal opportunity to succeed in the electoral arena irrespective of their social or economic class.<\/em>\u201d<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn2\" name=\"_ednref2\">[2]<\/a><\/p>\n<p class=\"has-drop-cap\">Most individuals making political donations have higher incomes, social networks, and levels of political engagement.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn3\" name=\"_ednref3\">[3]<\/a>\u00a0These donor characteristics likely come as no surprise. As an aphorism goes, \u201cmoney is the lifeblood of politics.\u201d Naturally, political parties and candidates are \u201cmore attentive or sympathetic to the concerns or interests of donors, which can affect political discourse and policy outcomes.\u201d<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn4\" name=\"_ednref4\">[4]<\/a> The federal government encourages individuals to make political donations through the Political Contributions Tax Credit (PCTC).<\/p>\n<p>I argue that the PCTC must be a refundable tax credit to gradually increase some marginalized groups\u2019 citizen participation. The PCTC is a non-refundable tax credit.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn5\" name=\"_ednref5\">[5]<\/a> An individual receives refundable tax credits regardless of the taxes owed, and non-refundable tax credits reduce only the taxes owed on an individual\u2019s taxable income.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn6\" name=\"_ednref6\">[6]<\/a><\/p>\n<p>Every individual making a valid (federal) political monetary donation is eligible for the PCTC. The <em>Canada Elections Act<\/em> caps an individual\u2019s political contribution limit at $1,500, with an annual increase of $25. For 2021, the limit is $1,650.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn7\" name=\"_ednref7\">[7]<\/a> The PCTC calculates the tax credit amount using a progressive structure:<\/p>\n<ul>\n<li>when that total does not exceed $400, 75% of that total,<\/li>\n<li>when that total exceeds $400 and does not exceed $750, $300 plus 50% of the amount by which that total exceeds $400, and<\/li>\n<li>when that total exceeds $750, the lesser of<\/li>\n<li>$650, and<\/li>\n<li>$475 plus 33 1\/3% of the amount by which the total exceeds $750.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn8\" name=\"_ednref8\">[8]<\/a><\/li>\n<\/ul>\n<p>The maximum credit available is $650.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn9\" name=\"_ednref9\">[9]<\/a> The PCTC\u2019s declining rate structure is considered a good example of promoting \u201ca more genuine pluralism by providing a larger subsidy for small and medium-sized donations and a smaller subsidy for large donations.\u201d<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn10\" name=\"_ednref10\">[10]<\/a> For example, an individual donating $200 will get a PCTC for 75% of the donation amount (or $150).<\/p>\n<p>The PCTC serves as one of the main public funding sources for political parties.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn11\" name=\"_ednref11\">[11]<\/a> Another public funding source is the \u201creimbursement of election expenses for candidates and political parties.\u201d<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn12\" name=\"_ednref12\">[12]<\/a> However, this blog post solely focuses on improving the PCTC compared to other funding sources for Canada\u2019s political parties.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn13\" name=\"_ednref13\">[13]<\/a><\/p>\n<h4><em>1. A refundable Political Contribution Tax Credit (PCTC) is a tax expenditure that offers some benefits and limitations.<\/em><\/h4>\n<p>The PCTC is a tax expenditure because, unlike a technical tax provision, it incentivizes individuals to make political donations, which improves the civil society<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn14\" name=\"_ednref14\">[14]<\/a> through encouraging \u201cbroad citizen participation in the electoral process.\u201d<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn15\" name=\"_ednref15\">[15]<\/a> The PCTC is likely situated within the tax expenditures incentive category because it ensures \u201cpolitical parties are the principal vehicle for communal political organization\u201d<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn16\" name=\"_ednref16\">[16]<\/a> by \u201creducing the after-tax cost\u201d for taxpayers making political donations.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn17\" name=\"_ednref17\">[17]<\/a> Professor Neil Brooks proposes the following questions to analyze tax expenditures:<\/p>\n<ol>\n<li>Do they serve legitimate and important objectives of government policy?<\/li>\n<li>Are they effective in achieving their objectives?<\/li>\n<li>Do they achieve their objectives equitably?<\/li>\n<li>Do their benefits outweigh their costs?<\/li>\n<li>Are there alternative policy instruments that would achieve the government\u2019s objectives more effectively and equitably?<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn18\" name=\"_ednref18\">[18]<\/a><\/li>\n<\/ol>\n<h5><em>1.1. A non-refundable PCTC addresses an important objective but is ineffective and inequitable.<\/em><\/h5>\n<p>The PCTC serves a legitimate and important objective because it rewards any individual\u2019s eligible political donation. However, the PCTC is likely ineffective in achieving this objective even though it was claimed by 147,000 individuals in 2017 and provided approximately $25 million back into Canadians\u2019 pockets.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn19\" name=\"_ednref19\">[19]<\/a> A 2011 study on non-refundable tax expenditures\u00a0 found that the top 1% of income recipients benefitted the most from the PCTC.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn20\" name=\"_ednref20\">[20]<\/a><\/p>\n<p>The PCTC is unlikely to achieve an equitable result because its non-refundable status often rewards higher-income recipients more than lower-income recipients. Professor Neil Brooks describes that, generally, all tax credits should be refundable because,\u201c[a]n individual who is entitled to a tax credit and whose tax liability is not sufficient for full offset of the credit should have the excess credit refunded as a transfer payment. If credits are not refundable, many low-income people are excluded from being beneficiaries of the spending program.\u201d<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn21\" name=\"_ednref21\">[21]<\/a> For example, many eligible claimants cannot access the disability tax credit (DTC) because they have \u201cinsufficient taxable income to benefit from the [disability tax] credit\u201d<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn22\" name=\"_ednref22\">[22]<\/a> \u00a0compared to other eligible claimants. Some scholars advocate for changing the disability tax credit\u2019s designation because it would improve its availability and better achieve the tax credit\u2019s objective.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn23\" name=\"_ednref23\">[23]<\/a> The DTC is analogous to the PCTC because of the lack of low-income claimants accessing the PCTC.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn24\" name=\"_ednref24\">[24]<\/a><\/p>\n<h5><em>1.2. A refundable PCTC offsets some of its counterparts\u2019 costs while keeping its benefits.<\/em><\/h5>\n<p>The benefits of a non-refundable PCTC fail to outweigh its costs because it encourages only a narrow group of income recipients to participate. Under a refundable PCTC, low-or middle-income individuals are more likely to benefit because they are no longer limited by their taxable income when making smaller donations. Students, seniors, or persons with disabilities with fixed or limited incomes are unlikely to have sufficient taxable income to benefit from claiming a non-refundable tax credit. However, no existing research makes the causal link between any of these social groups and claiming the PCTC.<\/p>\n<p>Professors Randy Besco and Erin Tolley find that \u201c[r]elative to their share of the population, most ethnic minority groups donate less often than Canadians with European surnames. Black, Chinese, Other East Asian, and Middle Eastern and North African Canadians all donate at rates below their proportion of the population.\u201d<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn25\" name=\"_ednref25\">[25]<\/a> An overwhelming majority of donations come from donors of European ethnicity, but donor ethnicity does not impact the average size of a donation\u2014which could be a product of contribution limits.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn26\" name=\"_ednref26\">[26]<\/a><\/p>\n<p>However, PCTC claiming patterns are gendered.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn27\" name=\"_ednref27\">[27]<\/a> Women are less likely to donate and, when they do, they make smaller political contributions compared to men.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn28\" name=\"_ednref28\">[28]<\/a> Although, among 2017 sole filers, women (54.7%) are slightly more likely to claim the PCTC compared to men (45.3%).<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn29\" name=\"_ednref29\">[29]<\/a> Still, male spouses (69.4%) are more likely to claim the PCTC compared to female spouses (30.6%).<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn30\" name=\"_ednref30\">[30]<\/a><\/p>\n<h5><em>1.3. Other policy instruments can encourage individuals to participate in the electoral process.<\/em><\/h5>\n<p>Tax expenditures are often less effective compared to other policy solutions.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn31\" name=\"_ednref31\">[31]<\/a> For example, the Per-Vote Subsidy program (PVS) offered quarterly payments to political parties based on their previous electoral results from 2004-2015.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn32\" name=\"_ednref32\">[32]<\/a> Under PVS, an individual funds their preferred political party by voting for them. This policy instrument is more effective because more individuals vote than currently claim the PCTC.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn33\" name=\"_ednref33\">[33]<\/a><\/p>\n<p>The PCTC\u2019s abolishment\u2014for an alternative policy instrument\u2014creates a challenge because high-income individuals will benefit disproportionately from voting while and still making donations. The PCTC seeks to offset a barrier for individuals to make political donations, which remains a distinct form of political participation. Individual political donations are likely here to stay because political expression lays \u201cat the heart of the guarantee of free expression and underpins the very foundation of our democracy.\u201d<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn34\" name=\"_ednref34\">[34]<\/a> Without any tax incentives, the interests of high-income individuals will likely get more exposure. A refundable PCTC provides a modest step forward because it better meets the tax expenditure criteria and encourages other income class donors.<\/p>\n<h4><em>2. A potential way forward: aligning Canada\u2019s federal political finance regime with Ontario\u2019s recent reforms. <\/em><\/h4>\n<p>Ontario\u2019s current regime outlines a potential political finance model for the federal regime to adopt. Ontario\u2019s tax credit is refundable.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn35\" name=\"_ednref35\">[35]<\/a> Ontario\u2019s political finance regime encourages individuals to make donations, <a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn36\" name=\"_ednref36\">[36]<\/a> contains contribution limits,<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn37\" name=\"_ednref37\">[37]<\/a> and offers a similar declining tax credit rate structure.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn38\" name=\"_ednref38\">[38]<\/a> Ontario\u2019s approach also provides a policy implementation mechanism for ensuring that eligible individuals receive the excess credit amount \u201cafter the Canada Revenue Agency has assessed [their] return.\u201d<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn39\" name=\"_ednref39\">[39]<\/a> Ontario\u2019s Bill 254 also allows political parties to receive a per-vote subsidy based on past election results as another source of public funding.<a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_edn40\" name=\"_ednref40\">[40]<\/a><\/p>\n<p>In sum, a refundable PCTC incentivizes the participation of underrepresented groups within the political marketplace. It remains only one source of public funding for political parties.<\/p>\n<p>&#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211;<\/p>\n<div>\n<p><i>The opinions expressed in this text belong to the authors and do not reflect those of their positions nor of their affiliated institutions<\/i>.<\/p>\n<\/div>\n<p><em><strong>About the Author:<\/strong>\u00a0Giovanni is a 2L student at the University of Ottawa Faculty of Law, where he also serves as an Associate Editor of the Ottawa Law Review. Giovanni previously attended Wilfrid Laurier University, where he completed a Bachelor of Arts in Political Science. He subsequently completed a Master of Arts in Political Science at McGill University.<\/em><\/p>\n<p><em>Note: To avoid potential conflicts, all student blog posts are anonymized during the screening, editing, and review processes; Giovanni was not involved in his capacity as OLR Associate Editor.<\/em><\/p>\n<p>&#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211; &#8211;<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref1\" name=\"_edn1\">[1]<\/a> I would like to thank Michael J. Piaseczny, Isaac Hewitt-Harris, Abdiasis Issa, and the two anonymous peer reviewers for their helpful comments and feedback on an earlier version of this draft. All errors and omissions remain my own.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref2\" name=\"_edn2\">[2]<\/a> Colin Feasby, \u201cContinuing Questions in Canadian Political Finance Law: Third Parties and Small Political Parties\u201d (2010) 47:4 Alta L Rev 993 at 996, citing John Rawls, \u201cThe Basic Liberties and Their Priority\u201d in Stephen Darwell, ed, <em>Equal Freedom: Selected Tanner Lectures on Human Values (<\/em>Ann Arbor: University of Michigan Press, 1973) at 225.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref3\" name=\"_edn3\">[3]<\/a> Erin Tolley, Randy Besco &amp; Semra Sevi, \u201cWho Controls the Purse Strings? A Longitudinal Study of Gender and Donations in Canadian Politics\u201d (2020) Politics &amp; Gender 1 at 5, online (pdf): <em>Cambridge University Press <\/em>&lt;www.cambridge.org\/core\/journals\/politics-and-gender\/article\/abs\/who-controls-the-purse-strings-a-longitudinal-study-of-gender-and-donations-in-canadian-politics\/C9022C261315FB306100D76998871AB8&gt;.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref4\" name=\"_edn4\">[4]<\/a> <em>Ibid <\/em>at 2.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref5\" name=\"_edn5\">[5]<\/a> See \u201cReport on Federal Tax Expenditures: Concepts, Estimates and Evaluations\u201d (2020), online at 223 (pdf): \u00a0<em>Department of Finance<\/em>&lt;www.canada.ca\/en\/department-finance\/services\/publications\/federal-tax-expenditures\/2020.html&gt; [\u201c<em>Dept. Finance<\/em>\u201d].<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref6\" name=\"_edn6\">[6]<\/a> See Financial Consumer Agency of Canada, \u201c8.3.6 Non-refundable and refundable tax credits\u201d (last modified 22 December 2020) online: <em>Government of Canada<\/em> &lt;www.canada.ca\/en\/financial-consumer-agency\/services\/financial-toolkit\/taxes\/taxes-3\/7.html&gt;.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref7\" name=\"_edn7\">[7]<\/a> SC 2000, c 9 s 367(1)-(1.1). See Elections Canada, \u201cLimits on Contributions\u201d (last accessed 6 January 2021) online: <em>Elections Canada<\/em>&lt;www.elections.ca\/content.aspx?section=pol&amp;document=index&amp;dir=lim&amp;lang=e&gt;.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref8\" name=\"_edn8\">[8]<\/a> <em>Income Tax Act<\/em>, RSC 1985, c 1, s 127(3).<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref9\" name=\"_edn9\">[9]<\/a> <em>Dept. Finance<\/em>, <em>supra <\/em>note 5 at 223.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref10\" name=\"_edn10\">[10]<\/a> David G Duff, \u201cTax Treatment of Charitable Contributions in Canada: Theory, Practice, and Reform\u201d (2004) 42:1 Osgoode Hall LJ 47 at 69.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref11\" name=\"_edn11\">[11]<\/a> See Peter Aucoin &amp; Herman Bakvis, \u201cCanadian Public Funding of Parties and the End of Per-Vote Subsidies: Parties, Strategic Interests, and Decartelization\u201d in Richard Johnston and Campbell Sharman, eds, <em>Parties and Party Systems: Structure and Context<\/em> (Vancouver: University of British Columbia Press, 2015) 222 where they also provide a general overview of Canada\u2019s election law regime at 224-225. See generally Susan E Scarrow, \u201cPolitical Finance in Comparative Perspective\u201d (2007) 10 Annual Rev Political Science 193 (for a more robust list of different political financing approaches at 197).<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref12\" name=\"_edn12\">[12]<\/a> Colin Feasby, \u201cCanadian Political Finance Regulation and Jurisprudence\u201d in Keith Ewing, Jacob Rowbottom &amp; Joo-Cheong Tham, eds, <em>The Funding of Political Parties: Where Now?<\/em> (London: Routledge, 2012) 206 at 208 [Feasby, \u201cCPF Regulation and Jurisprudence\u201d]; Colin Feasby, \u201cContemporary Issues in Canadian Political Finance Regulation\u201d (2010) 6:3 Policy Q 14 at 15.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref13\" name=\"_edn13\">[13]<\/a> This blog post\u2019s short nature encourages further research and debate on other components of the political finance regime. Future blog posts could discuss how political parties are funded broadly or the preferred ratio of public to private funding. See e.g. <em>An Act providing for conflict of interest rules, restrictions on election financing and measures respecting administrative transparency, oversight and accountability<\/em>, SC 2006, c 9. Private funding occurs only when individuals make political donations to a political party because unions and corporate donations were banned in 2006. See generally Lisa Young &amp; Harold J Jansen, \u201cReforming Party and Election Finance in Canada\u201d in Lisa Young &amp; Harold J Jansen, eds, <em>Money, Politics, and Democracy: Canada\u2019s Party Finance Reforms<\/em> (Vancouver: University of British Columbia Press, 2011) 1.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref14\" name=\"_edn14\">[14]<\/a> See Ken Boessenkool, \u201cPolicy Forum: Kids Are Not Boats\u201d (2015) 63:4 Can Tax J 1001 at 1009 (for a six-category framework of when a government should encourage positive social behaviour through the tax system such as improving civil society at 1006). See also Scarrow, <em>supra <\/em>note 11 at 202, 207.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref15\" name=\"_edn15\">[15]<\/a> <em>Dept. Finance<\/em>, <em>supra <\/em>note 5 at 223.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref16\" name=\"_edn16\">[16]<\/a> Feasby, \u201cCPF Regulation and Jurisprudence\u201d <em>supra <\/em>note 12 at 207, citing Canada, Royal Commission on Electoral Reform and Party Financing, <em>Reforming Electoral Democracy<\/em>, vol 1 (Toronto: Dundurn Press, 1991) (Chair: Pierre Lorite) at 11\u201313.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref17\" name=\"_edn17\">[17]<\/a> Neil Brooks, \u201cPolicy Forum: The Case Against Boutique Tax Credits and Similar Tax Expenditures\u201d (2016) 64:1 Can Tax J 65 at 71.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref18\" name=\"_edn18\">[18]<\/a> <em>Ibid <\/em>at 96.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref19\" name=\"_edn19\">[19]<\/a> <em>Dept. Finance<\/em>, <em>supra <\/em>note 5 at 223. See \u00a0Table 5 at 336 for information regarding the family unit and gender analysis and examples of refundable tax credits.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref20\" name=\"_edn20\">[20]<\/a> See Brian Murphy, Mike Veall &amp; Michael Wolfson, \u201cTop-End Progressivity and Federal Tax Preferences in Canada: Estimates from Personal Income Tax Data\u201d (2015) 63:3 Can Tax J 661 at 672. Murphy, Veall, and Wolfson identified that the regressive nature of the PCTC was \u201crelatively small\u201d because it satisfied their \u201calternative tax payment definition [in which] the benefits of the tax expenditure to the top 1 percent of income recipients exceed 11.7 percent but are less than 21.4 percent.\u201d<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref21\" name=\"_edn21\">[21]<\/a> Brooks, <em>supra <\/em>note 18 at 106.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref22\" name=\"_edn22\">[22]<\/a> Wayne Simpson &amp; Harvey Stevens, \u201cThe Disability Tax Credit: Why it Fails and How to Fix it\u201d (2016) 9:24 SPP Research Papers 1 at 16, online (pdf): <em>University of Calgary <\/em>&lt;www.policyschool.ca\/wp-content\/uploads\/2016\/07\/disability-tax-credits-simpson-stevens.pdf&gt;.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref23\" name=\"_edn23\">[23]<\/a> <em>Ibid <\/em>at 1\u20132. See also <em>Dept. Finance<\/em>, <em>supra <\/em>note 5 at 127, where the disability tax credit\u2019s objective is to improve \u201ctax fairness by recognizing the effect of a severe and prolonged disability on an individual\u2019s ability to pay tax.\u201d <em>Cf<\/em> Duff, <em>supra <\/em>note 10 at 69, where the charitable contributions tax credit \u201cshould be fully refundable in order to ensure that the subsidy is available for donors whose incomes are too low to pay tax.\u201d<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref24\" name=\"_edn24\">[24]<\/a> See Wayne Simpson &amp; Harvey Stevens, \u201cThe Impact of Converting Federal Non-Refundable Tax Credits into Refundable Credits\u201d (2015) 8:30 SPP Research Papers 1, online (pdf): <em>University of Calgary <\/em>&lt;www.policyschool.ca\/wp-content\/uploads\/2016\/03\/tax-credits-simpson-stevens.pdf&gt;, where the authors present different economic frameworks that show the potential cost-benefit for converting every non-refundable tax credit to a refundable tax credit.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref25\" name=\"_edn25\">[25]<\/a> Randy Besco &amp; Erin Tolley \u201cEthnic Group Differences in Donations to Electoral Candidates\u201d (2020) J Ethnic and Migration Studies 1 at 17, online (pdf): <em>Taylor &amp; Francis Group<\/em> &lt;www.tandfonline.com\/doi\/abs\/10.1080\/1369183X.2020.1804339&gt; (Besco and Tolley\u2019s work illustrates the \u201cimportance of disaggregating racial and ethnic groups\u201d because South Asian Canadians have a higher donation rate, <em>ibid<\/em>).<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref26\" name=\"_edn26\">[26]<\/a> <em>Ibid<\/em> at 19.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref27\" name=\"_edn27\">[27]<\/a> <em>Dept. Finance<\/em>, <em>supra <\/em>note 5 at 341.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref28\" name=\"_edn28\">[28]<\/a> Erin Tolley, Randy Besco &amp; Semra Sevi, \u201cWho Controls the Purse Strings? A Longitudinal Study of Gender and Donations in Canadian Politics\u201d (2020) Politics &amp; Gender 1 at 1, online (pdf): <em>Cambridge University Press <\/em>&lt;www.cambridge.org\/core\/journals\/politics-and-gender\/article\/abs\/who-controls-the-purse-strings-a-longitudinal-study-of-gender-and-donations-in-canadian-politics\/C9022C261315FB306100D76998871AB8&gt;.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref29\" name=\"_edn29\">[29]<\/a> <em>Dept. Finance<\/em>, <em>supra <\/em>note 5 at 336.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref30\" name=\"_edn30\">[30]<\/a> <em>Ibid <\/em>at 340.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref31\" name=\"_edn31\">[31]<\/a> Brooks, <em>supra <\/em>note 17 at 119. Brooks addresses other concerns with tax expenditures at 86\u201396.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref32\" name=\"_edn32\">[32]<\/a> Aucoin &amp; Bakvis, <em>supra <\/em>note 11 (another added benefit is minor political parties are in a better financial position to compete over time, such as the Green Party of Canada during this period, <em>ibid<\/em> at 222).<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref33\" name=\"_edn33\">[33]<\/a> See <em>Dept. Finance<\/em>, <em>supra <\/em>note 5 at 223; Elections Canada, \u201cVoter Turnout at Federal Elections and Referendums\u201d (last modified 3 December 2020), online: <em>Elections Canada <\/em>&lt;www.elections.ca\/content.aspx?section=ele&amp;dir=turn&amp;document=index&amp;lang=e&gt;<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref34\" name=\"_edn34\">[34]<\/a> <em>Harper v Canada<\/em> <em>(Attorney General)<\/em>, 2004 SCC 33 at para 41.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref35\" name=\"_edn35\">[35]<\/a> <em>Taxation Act, 2007<\/em>, SO 2007, c 11, Sch A, s 84(1) [\u201c<em>Taxation Act, 2007<\/em>\u201d].<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref36\" name=\"_edn36\">[36]<\/a> <em>Ibid<\/em>, s 16.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref37\" name=\"_edn37\">[37]<\/a> <em>Election Finances Act<\/em>, RSO 1990, c E.7, s 18.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref38\" name=\"_edn38\">[38]<\/a> <em>Taxation Act, 2007<\/em>, <em>supra <\/em>note 34, s 102.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref39\" name=\"_edn39\">[39]<\/a> Ontario Ministry of Finance, \u201cPolitical Contribution Tax Credit for Individuals\u201d (last modified 17 January 2020), online: <em>Queen\u2019s Printer for Ontario<\/em> &lt;www.fin.gov.on.ca\/en\/credit\/pctc\/&gt;.<\/p>\n<p><a href=\"applewebdata:\/\/3FCD87D2-97B1-41AE-8F79-497EFEFA13AC#_ednref40\" name=\"_edn40\">[40]<\/a> Bill 254, <em>An Act to amend various Acts with respect to elections and members of the Assembly<\/em>, 1st Sess, 42nd Leg, Ontario, 2021 (first reading 25 February 2021).<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' 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