When I attempted to rise just before the previous speaker I had in mind exactly the same points he had. I would urge the minister to consider raising the exemption beyond 10 per cent because, as has been pointed out, many people pledge 10 per cent of their income to their church, and anything they give beyond that is not eligible for deduction. Possibly if the minister is not willing to consider that he might consider permitting a large donation to be spread over something like a five-year period, so those who are extremely generous in their donations would not be discriminated against. It seems to me unfair that someone who gives very little or often nothing is allowed a deduction of $100, whereas someone who is much more generous receives no exemption whatever for a certain portion of his donations.
Subtopic: INCOME TAX ACT