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VANCOUVER — Canadian generosity has fallen to its lowest level in two decades, with fewer people donating to charity and smaller portions of income being given, according to a new study from the Fraser Institute.
The report, based on 2023 tax data, found only 16.8 per cent of tax filers claimed charitable donations, the smallest share recorded since at least 2003. The proportion peaked at 25.4 per cent in 2004 but has declined steadily since.
Canadians also donated a smaller share of their income than in past years. Charitable giving accounted for 0.52 per cent of aggregate income in 2023, down from 0.55 per cent a decade earlier.
Manitoba ranked as the most generous province by several measures. It had the highest share of tax filers who donated at 18.7 per cent and the highest share of income donated at 0.71 per cent. New Brunswick had the lowest share of tax filers donating at 14.4 per cent, while Quebec and Newfoundland and Labrador gave the smallest proportions of income, each at 0.27 per cent.
The study also found wide variation in how much donors give. Alberta recorded the highest average donation at $3,622, while Quebec had the lowest average at $1,194.
Researchers say the decline in charitable participation could strain organizations that rely on individual giving.
“A smaller proportion of Canadians are donating than in previous decades, and those who are donating are giving less,” said Jake Fuss, the study’s co author. He said the trend makes it harder for charities to sustain services in their communities.
The Fraser Institute compiles its Generosity Index annually using Canada Revenue Agency data.









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