A Brief History of the Canadian Disability Tax Credit

“…[The DTC] provides tax assistance for individuals who are severely impaired in a basic activity of daily living …” – Rt. Hon. Paul Martin

2001

Dr. Carolyn Bennett advocates for a revision of the Disability Tax Credit (DTC).

2003

Liberals create the Technical Advisory Committee on Tax Measures for Persons with Disabilities.

2003

2005

DTC expanded by Prime Minister Paul Martin in federal budget plan.

2012

Conservative Private Member's Bill introduced, limiting representation Canadians living with disabilities have access to.

2012

2013

Canada Revenue Agency (CRA) scales back on disability services, closing walk-in clinics.

2014

Access To Information & Privacy (ATIP): 40 to 60% of callers to CRA receive a busy signal.

2014

2015

A report by the CBC shows that almost $1 billion in federal tax dollars did not reach more than 500,000 disabled Canadians who are eligible for the Disability Tax Credit, or other Canadian disability benefits.

What is the Conservative Private Member’s Bill?

In 2012, MP Cheryl Gallant introduced Private Member’s Bill C-462, which is defined as follows:

“An Act restricting the fees charged by promoters of the Disability Tax Credit and making consequential amendments to the Tax Court of Canada Act.”

This bill limits the amount a Disability Tax Credit service provider can charge for assistance with Disability Tax Credit eligibility, applications, forms, or reassessments. Despite the intention of protecting disabled Canadians from overpaying for these services, Bill C-462 will limit the ability of organizations to provide adequate support for clients.

The Bill passed and received royal ascent in 2014. Two years later, the CRA began revising and drafting new regulations. Now, in 2017, the resulting, punitive regulations may have negative consequences for 3.8 million Canadians living with disabilities.

Thankfully, Ministry of Revenue staff have committed to consulting with the ACDBP to ensure fair regulations.

Hon. Scott Brison summarised the challenges best while serving as an opposition member of the Finance Committee during the previous Government:

"The regulations under Bill C-462 must ensure that these legitimate businesses remain financially viable under this model."

The Association’s members have consistent dialogue with Canada's Parliament. We hope to expand our resources and reach through revision of Bill C-462, which will facilitate more funding and support for Canada's disabled community.

Follow the ACDBP to stay informed on all things related to the Disability Tax Credit!