Canadians are claiming fewer charitable donations on their taxes compared to Americans, while donations in Canada have reached a 10-year low, according to a study by the Fraser Institute.

Based on the think tank’s 2016 Generosity Index, which measures contributions to registered charities, 21.3 per cent of Canadians claimed donations for the 2014 tax year, compared with 24.5 per cent of Americans.

“Many Canadians may be surprised to learn we are far less generous than Americans when it comes to charitable giving, and that’s been the case for many years,” said Ben Eisen, Director of Provincial Prosperity Studies at the Fraser Institute.

The study also found that in addition to the decline in the number of overall donations, in 2014 Canadians gave less as a percentage of their income — 0.56 per cent versus 1.42 per cent among Americans.

Charles Lamman, Director of Fiscal Studies at the Fraser Institute and co-author of the report, said that as a result of this decline in giving, charities are struggling to fulfill their mandates.

“The holiday season is a time to reflect on giving, and with Canadians becoming less generous every year, charities face greater challenges to secure resources to help those in need,” he said.

U.S. states rank highest on the overall Generosity Index, with Utah topping the list. Manitoba is the highest-scoring Canadian province but ranks only 37th overall out of 64 North American jurisdictions.