Part 1 amends the Income Tax Act in order to create tax-free savings accounts, increase the number of years an individual can contribute to a registered education savings plan, increase tax deductions for northern residents, increase the tax credit for medical expenses, modify the eligibility requirements for the registered disability savings plan (RDSP), extend the mineral exploration tax credit by one year, modify the rules surrounding tax credits for charitable donations, readjust the tax threshold for corporate dividends and put in place various legislative provisions to prevent implementation of the Liberal Bill C-253, which would a ...[+++]llow RDSP contributions to be tax-free.

4. Issues raised under this Article could include, for example, capital injections, cross-subsidisation, grants, guarantees, ownership, relief or tax exemption, by any governmental entities.

(b)‘partner donation’ means the donation of reproductive cells between a man and a woman who declare that they have an intimate physical relationship.

‘partner donation’ means the donation of reproductive cells between a man and a woman who declare that they have an intimate physical relationship.

If you go through the return, you will see a number of personal income tax credits there. We have the children's fitness tax credit, the new arts tax credit, the education tax credit, the tuition tax credit, the disability tax credit, the transit tax credit, the charitable donations tax credit, the CPP tax credit, the EI tax credit, the equivalent to spouse tax credit, the medical expense tax credit and everyone's favourite, the basic personal tax credit.

Assuming that the calculation of the tax credit for the first $1,150 of donations was changed to be the same as the calculation for the tax credit for $1,150 in political contributions, a determination would also have to be made as to what the legislated formulae would be for calculating the tax credit on the portion of donations in excess of $1,150.