29. Believes that budget support just like programmed aid should be treated as a transitional instrument and should not hamper efforts to strengthen countries’ capacities to raise own resources, such as taxes, in order to become independent from third country donations;

4. Believes that budget support just like programmed aid should be treated as a transitional instrument and should not hamper efforts to strengthen countries’ capacities to raise own resources, such as taxes in order to become independent from third country donations;

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.

17. Calls on the Commission to investigate the creation of a legal basis in Community Law for the exemption of voluntary organisations from VAT on purchases intended for the accomplishment of their objective and the exemption of donors from tax on donations for voluntary work purposes;

22. Emphasises that living donation should be seen as complementary to post-mortem donations; advises the Member States to allow living donation only among family members, close relatives and between spouses and people with whom the donor has a close personal relationship, owing to the implicit danger of exploitation; insists that especially Member States that extend living donation to groups where there is no personal relationship must have strict regulations in place to prevent any kind of pressure being exerted or payment being m ...[+++]ade for the donation;

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.