2024 Fifth Annual Report of the Disability Advisory Committee

Authors

Prepared for the Disability Advisory Committee by members of the Disability Policy Research Program: Brittany Finlay, Christiane Roth, Stephanie Chipeur, Ken Fyie, Nikole Maldonado Leon, and Dr. Jennifer Zwicker

Acknowledgements

The Committee members whose work produced this report are: Sharon McCarry, Jonathan Lai, Dr. Jennifer Zwicker, Guillaume Parent, Brendon Pooran, Dr. Emile Tompa, Liza Arnason, Dr. Laura Housden, Dr. Olaf Kraus De Camargo and Dr. Marie-Hélène Chomienne.

1. Executive Summary

The Disability Advisory Committee (DAC) advises the Minister of National Revenue and the Canada Revenue Agency (CRA) on enhancing the administration and interpretation of tax measures for Canadians with disabilities. This report discusses and provides recommendations relating to the Disability Tax Credit (DTC), a key federal benefit for individuals with disabilities and their families.

The report underscores the DTC's increased significance as a health and social policy instrument. Adults that are eligible for the DTC can apply for the Canadian Dental Care Plan ahead of other eligible residents (along with individuals aged 65 or older and children under the age of 18) as part of its gradual roll out plan, provided that they meet the other eligibility requirements. The DTC is also a prerequisite for accessing the Canada Disability Benefit.

The report identifies several critical issues: underutilization of the DTC, insufficient support for low-income Canadians, and challenges with related programs like the Registered Disability Savings Plan (RDSP) and Child Disability Benefit. Additionally, it highlights difficulties faced by individuals navigating the DTC and CRA systems.

Findings in this report highlight significant barriers to accessing the DTC, including complications with the digital application process, regional disparities, and challenges faced by different age groups and vulnerable populations. The report also reviews the progress on previous recommendations: of the 26 recommendations from last year, 4 have been implemented, 9 are in progress, and 13 are either unresolved or outside the Ministry’s jurisdiction.

The DAC proposes 18 new recommendations to address these challenges. These recommendations focus on improving information and awareness, refining eligibility criteria, simplifying the application process, and enhancing access to DTC-linked programs. Broader recommendations include revising the disability definition used across government services, improving CRA accessibility, and developing a cross-ministerial data strategy.

The report calls for leadership from the Minister of Revenue and the CRA to address these issues, especially in relation to upcoming benefits like the Canada Disability Benefit. It emphasizes the need for coordinated efforts among the CRA, Finance Canada, and Employment and Social Development Canada (ESDC) to implement these recommendations, aligning with the Canada’s Disability Inclusion Action Plan.

2. Introduction and Background

2.1 The Evolving Role of the CRA in Supporting Canadians with Disabilities

Disability Advisory Committee’s Mission

The Disability Advisory Committee (DAC) advises the Minister of National Revenue, the Commissioner of the Canada Revenue Agency (CRA), and the CRA Secretariat on interpreting and administering tax measures for Canadians living with disabilities in a fair, transparent and accessible way. The committee provides advice related to the administration and interpretation of law and programs administered by the CRA (see Appendix D) with a particular focus on the Disability Tax Credit (DTC), as a disability-related tax measure. For more information about the DAC, see Appendix A and B.

Disability Tax Credit (DTC)

The DTC is a non-refundable tax credit designed as a horizontal tax equity instrument to provide relief from additional costs incurred by individuals with severe disabilities, facilitating their participation in society. For 2023, the DTC offers a credit of $9,428 for individuals aged 18 and older and $14,928 for those 17 and under. It also acts as a gateway to various disability-related programs (see Appendix E).

Recent policy changes have increased the significance of the DTC, particularly for low-income Canadians with disabilities. Two new programs that are now designed to use the DTC certificate as a requirement are as follows:

• Canadian Dental Care Plan: This plan aims to make dental care more affordable for Canadians without dental insurance and with a family net income below $90,000. Adults with a valid DTC certificate are able to apply for this plan before other eligible individuals (for which applications will open in 2025).
• Canada Disability Benefit: This program intends to reduce poverty and enhance financial and social security for working-age persons with disabilities. The proposed regulations suggest that DTC eligibility will determine access to this benefit.

These developments highlight the expanding role of the DTC, which, originally intended as a tax equity instrument, is now increasingly used as a social policy tool. There are several important considerations related to this change in role:

• Underutilization: The DTC is underutilized, especially among hard-to-reach and vulnerable groups, due to complexities in the application process, tax filing difficulties, and challenges with CRA processes and contact centers.
• Inadequate Support: As a non-refundable tax credit, the DTC was not designed to benefit low-income Canadians, yet it is now a criterion for new programs targeting low-income Canadians, potentially failing to effectively support this group.
• Linked Programs: Programs connected to the DTC, like the Registered Disability Savings Plan (RDSP) and the Child Disability Benefit, are also underutilized.

Accessibility Considerations

The DTC remains underutilized due to barriers in the application process and difficulties navigating CRA services. Recent improvements, such as changes to DTC eligibility criteria and a new digital application form, have simplified the process. The CRA's 2023 Accessibility Progress Report outlines progress on action items from the 2023-2025 Accessibility Plan, as required by the Accessible Canada Act.

However, several accessibility issues with the DTC need urgent attention:

• Transparency Issues: While the new digital application allows medical practitioners to submit completed applications, transparency has been reduced as applicants cannot review the doctor's part of the application. The adjudication and appeals processes also lack transparency.
• Information Access: Information on the DTC and CRA website is often difficult for persons with disabilities to understand. Content should be tailored to their needs, including practical examples of the DTC application process and the RDSP. Website text should be accessible and understandable. Table 1 indicates reasons for calls to the CRA general help line pertaining to the DTC.
• RDSP Awareness: Many eligible Canadians are unaware of benefits connected to the DTC certificate, such as the RDSP.

Further accessibility improvements within the CRA are also needed:

• Technology Access: Connecting with the CRA requires phone, Internet, or mobile data, which may be limited for some individuals.
• Phone System Navigation: The phone system is challenging to navigate, with long wait times and difficulties validating identity over the phone.
• Representation Issues: Caregivers, interpreters, or interveners are often not accepted as representatives by CRA agents.
• Communication Accessibility: Outdated communication channels, like Teletypewriter (TTY), are less effective compared to modern methods like Video Relay Service (VRS) for those who are deaf or hard of hearing.
• Agent Training: CRA contact center agents often lack adequate training on disability and tax filing, necessitating better training and more knowledgeable responses.

CRA’s Role in the Disability Policy Landscape

Budget 2024 had some important implications for the CRA as relevant to the DAC mandate including changes to the Disability Supports Deduction and plans for the Canada Disability Benefit.

• Disability Supports Deduction: Planned amendments to the Income Tax Act are expected to include additional expenses such as service animals, alternative computer inputs, ergonomic work chairs, and bed positioning in the Disability Supports Deduction. This change aligns with past DAC recommendations, and the committee awaits the necessary amendments.
• Canada Disability Benefit: Budget 2024 allocates $6.1 billion over six years and $1.4 billion annually for the Canada Disability Benefit thereafter, aimed at enhancing provincial and territorial benefits. The committee notes there have been very active discussions surrounding the draft regulations for this benefit and has urged extensive consultation and careful consideration of community recommendations.

The budget proposes using the DTC as the eligibility criterion for the Canada Disability Benefit and allocates $243 million over six years, starting in 2024-25, and $41 million annually thereafter, to cover the costs of medical forms for the DTC application process. This funding is a step towards addressing some of the barriers identified by the DAC for medical practitioners completing Part B of the application. Additional recommendations for improving the application process are discussed in this report.

Challenges accessing the DTC have been recognized in the proposed Regulations for the Canada Disability Benefit. The DAC notes that many of the accessibility challenges and the complexity of the process contribute to a high need for support in submitting a complete DTC application. Recent estimates included in the Regulations note that 75% of DTC applicants are assumed to require professional services from a lawyer or other firm, including DTC promoters ^{Footnote 1} . 

While some DAC recommendations fall outside the CRA's mandate, there is a pressing need for leadership from the Minister of National Revenue and Canada Revenue Agency in the context of the gateway function for the DTC. These issues persist for benefits linked to the DTC and will continue for the upcoming Canada Disability Benefit. Addressing DTC issues requires collaboration with Finance Canada to amend the Income Tax Act and with Employment and Social Development Canada (ESDC) to develop accessibility and data strategies and reforms. The report discusses the need for coordinated efforts among Canada Revenue Agency, Finance Canada, and ESDC to implement these recommendations, highlighting the importance of a leadership role for the Minister of National Revenue in the broader disability policy landscape under the Government of Canada Disability Inclusion Action Plan.

2.2 Information on Disability in Canada

Persons with Disabilities in Canada

In 2022, 27% of Canadians aged 15 years and older—approximately 8 million individuals—reported having one or more disabilities that limit their daily activities. The overall rate of disability in Canada increased by 5% from 2017 to 2022, with increases observed in all provinces and most territories. The most prevalent types of disabilities include pain-related, flexibility, mobility, and mental health-related conditions. Two-thirds of the population with disabilities experience multiple co-occurring disabilities, highlighting the complexity of disability profiles. Disability prevalence was higher among women (30%) compared to men (24%). Women also tended to experience more severe disabilities (43% of women versus 39% of men). In 2022, 59% of persons with disabilities reported mild or moderate disability, marking a 2% increase from 2017. Conversely, 41% reported severe or very severe disabilities, showing a 2% decrease. It is noted that at minimum, nearly all individuals with severe or very severe disabilities would likely qualify for the DTC.

More Youth with Disabilities

As has been observed previously, disability rates increase with age: 20% among youth aged 15-24, 24% among working-age adults (25-64), and 40% among seniors aged 65 and over. The Canadian Survey on Disability only collects data for ages 15 and up. However, a recent Statistics Canada study using 2021 census data indicates that 16.3% of children aged 0 to 14 years have a disability ^{Footnote 2} . Youth aged 15-24 had the highest increase from 2017 (7%), followed by working-age adults (4%) and seniors (3%).

The age profiles are important as the distribution of disability types varies significantly across different age groups. Mental health-related, and learning disabilities were most common among youth, whereas pain-related and mobility were most common among seniors. Of particular note, the largest increase in disability type from 2017 data was for mental health-related, with 39% of persons with disability in 2022 overall, and higher among youth. Other categories, such as seeing, learning, memory, and developmental disabilities also showed notable prevalence increases.

Income Disparities: Higher rates of Poverty among Persons with Disabilities

Persons with disability in Canada are more likely to have lower income than those without disabilities. The median personal after-tax income for persons with disabilities in 2022 was $32,870, compared to $39,490 for those without disabilities. Individuals with more severe disabilities reported lower median incomes ($28,110) compared to those with milder disabilities ($36,900). People with disabilities are twice as likely to live in poverty as the rest of the population. A significant proportion of persons with disabilities (45%) reported difficulties meeting financial obligations due to the COVID-19 pandemic, underscoring heightened economic vulnerabilities.

This data is a snapshot of the evolving landscape of disabilities in Canada, emphasizing demographic shifts, economic challenges exacerbated by the pandemic, and the increasing prevalence of specific disability types. The data underscores the importance of the DTC and associated targeted policies and support systems to address the diverse needs of persons with disabilities across the country.

2.3 Disability Advisory Committee Approach Guided by Principles from the Disability Inclusion Action Plan and Accessible Canada Act

Canada's Disability Inclusion Action Plan represents a comprehensive, whole-of-government approach to disability inclusion. The DAC committee has been guided by the principles outlined in the Accessible Canada Act and the Disability Inclusion Action Plan:

• “Nothing Without Us”: Persons with disabilities must be involved in the development, implementation and appeals review of all government systems, policies, programs, and services.
• Human Rights-Based Approach: The development and implementation of systems, programs, and processes should be guided by human rights principles, including equality, anti-discrimination, participation, and inclusion.
• Intersectionality: Government systems, policies, programs, and services must account for:
  • The various ways individuals interact with their environments.
  • The multiple and intersecting forms of marginalization and discrimination faced by individuals.

Pillar 4 of the Disability Inclusion Action Plan emphasizes the need for a modern approach to disability, addressing challenges that individuals with disabilities encounter when accessing federal programs and benefits, including the DTC. The plan identifies a need for a single-window access to government services to help navigate the complexity of available programs. The DAC committee acknowledges that the DTC is one of the key ‘windows’ of access for persons with disabilities and recognizes its crucial role in advancing this Government of Canada Action Plan and advising the Minister of National Revenue. 

2.4 A Complex Path to Navigate Access to the DTC

Unfortunately, the pathway to accessing the DTC and associated benefits is complex. Figure 1 illustrates some of the phases involved in applying and receiving the DTC. Recommendations in this report are aligned with these phases. 

Navigating the application process remains a significant challenge for many applicants. A complete application requires Part A (tax filer information completed by applicant) and Part B (eligibility information completed by medical practitioner) of the T2201 form for the DTC (see Appendix F). As reported in the 4^th DAC report, only one quarter of persons with disability who are likely eligible, submit a completed DTC application. While population data estimates have limitations, it is clear that far too few eligible persons with disability are applying for and receiving DTC approval. Despite the fact that most completed applications (96.6%) are approved (fewer than 4% are either rejected or under appeal) it is evident that more support and accessibility in the process is needed for applicants to successfully complete the process (Parts A and B). The report includes recommendations to address these challenges.

The introduction of a digital application has provided better insights into the gaps between initiating and completing applications. The committee notes that the digital format has been anecdotally successful in yielding completed forms compared to the paper format, however the CRA was unable to provide data to quantify this. However, only 24%^{Footnote 3}  of online applications are completed, highlighting that difficulties in finalizing applications remain a critical issue.

For those who do receive a DTC certificate, some trends are emerging. In 2022, there was an increase in the number of individuals with DTC certificates (1,465,430 total individuals), with 66% receiving certificates of indeterminate duration (most frequent in seniors) and 33% receiving temporary certificates (most frequent in youth) (Figure 2). In 2022, a total of 950 objections were received with 510 and 60 being allowed in full and in part, respectively (see appendix I for data on objections from 2019 to 2023). Among those with restrictions in daily living activities, difficulties with walking and mental functions are the most commonly reported, occurring at twice the rate of other types of restrictions (Figure 3). Mental functions are also the restriction in daily living with the highest number of objections (Appendix I). Restrictions related to walking, mental function, and life-sustaining therapy have increased compared to previous years.

DTC Certificates by Province: There are notable disparities in the distribution of DTC certificates across provinces. Quebec has the lowest proportion of DTC certificate holders relative to its population, while Ontario has the highest uptake, although this rate is declining. Alberta, British Columbia, Ontario, and the territories all have DTC uptake rates that are below their respective shares of the Canadian population. For more detailed information on DTC certificate holders by province, refer to the new data dashboard ^{Footnote 4} . Targeted strategies addressing regional variation, particularly in Quebec and the Territories is needed.

DTC Certificate Holders by Age: The number of DTC certificate holders increases with age (Figure 4). Individuals aged 55 years and older make up the largest proportion (57%) of DTC certificate holders, with those aged 75 years and older accounting for 25% of the total; 96% of these certificates are for an indeterminate duration. In contrast, children aged 13 years and under, represent 12% of DTC certificate holders, with 90% receiving temporary certificates. Since most disabilities in this age group are developmental and known to be lifelong, the committee suggests revisiting the high rates of temporary certificates for children. Requiring continual proof of activity limitations and in some cases hours of care, which are clinically established as lifelong, can be traumatic for families, is inequitable, and adds unnecessary administrative and financial burden.

Many DTC Certificate Holders do not Claim the Credit

In 2022, only 64% of DTC certificate holders claimed the credit. While several factors may contribute to this low uptake, we highlight two key issues that are likely related below.

Tax Filing: To benefit from the DTC, certificate holders must file taxes. The Research and Innovation Lab Service of the CRA identified persons with disabilities as one of six hard-to-reach or vulnerable groups facing barriers to tax filing and benefit claims. Other potential intersecting identities among persons with disability that would enhance barriers to tax filing include: Indigenous Peoples, youth, seniors, housing-insecure individuals, and newcomers to Canada.

Higher tax filing rates are observed for persons receiving provincial or federal benefits such as the Canada Child Benefit, Guaranteed Income Supplement or provincial government transfers. This indicates the importance of connecting federal and provincial government programs to improve tax filing rates. Additionally. emotional, psychological, or mental health conditions were the most prevalent activity limitation among non-filing individuals with disabilities, highlighting the need for targeted outreach.

Non-Refundable Tax Credit: The non-refundable nature of the DTC means that certificate holders who have low or no income may not receive any financial benefit from the credit. The credit is most beneficial for individuals with incomes between $35,000 and $39,999. For those with little or no taxable income, the credit does not provide a financial advantage. Figure 5 illustrates the distribution of DTC claimants benefiting from tax reductions based on income range in 2022 and the DAC has requested information on distribution of DTC certificate holders based on income range.

The committee continues to support past DAC recommendations and recommendations from other experts related to transforming the DTC into a refundable credit^{Footnote 5 Footnote 6 Footnote 7} . This change is crucial for ensuring that low-income Canadians can fully benefit from the credit, as individuals with disabilities are twice as likely to live in poverty compared to the general population.

3. Updated report card and discussion of findings

The DAC has compiled all past recommendations, status of action on recommendations and responses to the recommendations in Appendix C. A summary of recommendations from past reports and status updates is presented below. The DAC continues to monitor progress on these recommendations. Recommendations are categorized as follows: complete, in progress, no action, and no action pending work with other ministries. The DAC has reviewed the report card updates and highlights key activities and areas for improvement within each category.

Summary of Past DAC recommendations

Completed Recommendations

• DTC Statistics: The CRA has improved DTC statistics and is launching a publicly accessible data dashboard. This advancement is crucial for program monitoring and should be updated annually.
• Communication and Accessibility: A report on the accessibility plan was released and a digital DTC application was launched along with digital tools such as the benefits finder.
• Disability Supports Deduction: Budget 2024 proposal to amend the Income Tax Act to make additional expenses eligible for the Disability Supports Deduction.
• Bill C-47: Received Royal Assent in 2023, addressing two recommendations: 1) Exempting DTC beneficiaries from capital gains on the sale of a home entrusted to them, and 2) Expanding the definition of "qualified family member" in the Income Tax Act to include siblings as RDSP plan holders for individuals with mental disabilities. ^{Footnote 9} 
• Updated DTC Letter Templates and Digital Provision of Documents: Revisions to the DTC letter were made for clarity and there is now digital transmission of letters and documents through MyAccount.

In Progress

• Client and Practitioner Experience Surveys: The DAC’s fourth report highlighted the need for improved data quality in these surveys. Co-designing a new survey with individuals with lived experience and using more active dissemination strategies is recommended. Although a new survey (not co-designed) was expected for Spring 2024, no results have yet been released and a regular reporting cycle is needed for this survey data.
• Engagement with Indigenous Peoples: Several recommendations stress the need for strategies to enhance awareness and improve application processes for Indigenous Peoples, prioritizing these efforts on a Nation-to-Nation basis.
• Co-design: While collaboration and co-design was described in the accessibility plan and progress report, additional reporting on collaborative consultations and community engagement (number, purpose, and outcomes) would improve the commitment to co-design.
• Awareness of DTC as a Gateway: Given the DTC's growing role in accessing benefits, proactive outreach strategies are needed (beyond brochures), such as funding community outreach programs for targeted groups, to increase awareness.

No Action – CRA Mandate

• Data: Several recommendations call for better data to evaluate the DTC’s efficiency, such as the percentage of eligible Canadians accessing the DTC, reasons for appeal denials, and the uptake rates of associated benefits like the RDSP. This data is critical, including information on populations (e.g., Indigenous Peoples, Black people, and racialized groups) and regions (e.g., Quebec, territories) with lower uptake rates.
• 90% Criteria: The 90% criteria should be removed, as it is not adequate to describe support needs and is not legislated. Further recommendations in this report elaborate on this issue.
• Addressing Application Barriers: There is a need for a more systematic approach to identifying and addressing barriers faced by individuals with disabilities, caregivers, and healthcare providers in the DTC application process.
• Guidelines for Practitioners Regarding Fees: With Budget 2024 providing funding for providers completing Part B of the DTC application, the CRA has gathered information that could inform guidelines for practitioners.

No Action – Need Other Ministries

• Definition and Approach to Disability: Ongoing engagement with other ministries is necessary to address this priority.
• Address Low Uptake in Quebec: Discussions with Revenue Quebec and Finance Canada should be prioritized to harmonize applicants enrolled to reduce duplication for administration and applicants.

4. Disability Advisory Committee Discussions and Recommendations (2023-2024)

4.1 Discussion and Recommendations in Relation to the DTC Access Roadmap

4.1.1 Awareness

Information Awareness

Issue: A significant barrier to accessing the DTC is the completion of a comprehensive application (Parts A and B). Contributing to this is a critical gap in information dissemination and awareness about the DTC. Previous reports have made several recommendations aimed at addressing these challenges, emphasizing the need for strategies to enhance awareness among both applicants with disabilities (who complete Part A) and practitioners (who complete Part B). Information and awareness campaigns need to specifically target the DTC rather than just tax filing, and target both applicants and practitioners.

Persons with disabilities (applicants): It is crucial to implement targeted strategies to inform potential applicants with disabilities, especially from demographics with lower application and/or tax filing rates including Indigenous Peoples, Black people, visible minorities, youth, adults 65 years and older, housing-insecure individuals, newcomers to Canada, and French speakers. There is also a disparity in uptake rates across provinces and territories, necessitating focused efforts in regions with lower participation, notably Quebec and the territories. Greater use of social media and plain understandable language as a communication tool is needed.

Practitioners: There is a pressing need for enhanced education and awareness initiatives targeted at practitioners. There continues to be misperceptions and lack of understanding among medical practitioners regarding DTC eligibility criteria, meaning practitioners may discourage eligible individuals from applying. It is evident that current information and awareness campaigns are not adequately reaching practitioners.

Context: While some initiatives have been launched to improve information dissemination and raise awareness, particularly through tax filing programs, these efforts do not specifically assist with completing DTC applications. Appendix K describes how CRA promotes the DTC through Outreach initiatives. Other examples include the online Benefits Finder^{Footnote 10} , Community Volunteer Income Tax Program (CVITP), which has received additional funding for Indigenous organizations, and strategies aimed at newcomers and youth. The Indigenous Service Strategy includes the development of a DTC Toolkit tailored for Indigenous Persons with Disabilities (IPWD) to enhance awareness and support application processes.

Efforts have also been made to provide passive resources to practitioners through online presentations^{Footnote 11}  and a dedicated toll-free phone line; however, these initiatives require further expansion towards approaches that more actively reach practitioners. The DAC emphasizes the need for a proactive communication strategy to enhance awareness, stressing collaboration with provincial programs and community groups that can serve as advisors and navigators. In particular outreach to underserved communities, including but not limited to community groups representing Black people. Additionally, there is a call for targeted information campaigns aimed at practitioners who complete DTC applications and interact with patients.

4.1.2 Eligibility

Issue: In determining eligibility for the DTC, the CRA follows its internal policy (Income Tax Folio S1-F1-C2) to interpret the phrase “all or substantially all of the time” in section 118.4 of the Income Tax Act to mean 90% of the time or more. In previous reports, the DAC strongly urged the CRA to discontinue this policy and discontinue explicitly defining “all or substantially all of the time” in the T2201 form for medical professionals as 90% of the time. The 90% standard remains in the T2201 paper form for medical professionals and in Guide RC4064: Disability-Related Information, which is a document published by CRA to explain DTC eligibility criteria. Online, the app provides guidance that all or substantially all of the time is interpreted across the agency as 90% or more. The application of the 90% standard can be difficult or impossible for medical professionals to assess when filling out the form on behalf of a patient, particularly for patients with episodic and/or mental disabilities.

Context: The CRA’s policy to interpret the phrase “all or substantially all” as 90% or more conflicts with the actual legal interpretation of this phrase by Canadian courts. The phrase “all or substantially all” appears over 200 times in the Income Tax Act to refer to businesses, properties, income, shares and other concepts that are easy to calculate mathematically. The eligibility criteria provided for the DTC in section 118.4 of the Income Tax Act contains the only instance in the entirety of the Act that the phrase “all or substantially all” refers to something that is difficult to numerically quantify – how much of the time an impairment restricts a disabled person’s ability to perform basic activities of daily life. In cases involving the interpretation of the phrase “all or substantially all” throughout the Income Tax Act, Canadian courts explicitly reject the CRA’s 90% standard, even referring to it as “defective”.^{Footnote 12}  Instead, courts insist that the meaning of “all or substantially all” even in situations that lend themselves to numerical quantification must be “context-dependent” and not “simple arithmetic calculations”. Most importantly, Canadian courts require that the provisions of the Income Tax Act related to the DTC be interpreted “liberally, humanely and compassionately and not narrowly and technically,” including resolving any doubt in favour of the taxpayer.^{Footnote 13}

In addition to this clear guidance from Canadian courts, medical practitioners have also indicated that they find the 90% policy difficult to apply. In a focus group commissioned by the CRA in 2020, medical practitioners unanimously advised that the CRA eliminate all references to “90% of the time” in the T2201 form^{Footnote 14} . Furthermore, medical practitioners often have a perception of this “90% rule” and advise patients who would be eligible to not apply, based on their perception of this rule. The Taxpayer Bill of Rights states that taxpayers have the right to have the law applied consistently. ^{Footnote 15}

The CRA’s 90% policy is clearly incorrect according to case law. Yet, the T2201 paper form overemphasizes this misleading interpretation by putting it in a section titled “Important notes on patient eligibility” where the only bolded text is the phrase “all or substantially all,” as if this aspect of eligibility is the most important criteria. This approach stands in contrast to Service Canada’s Medical Report for Determining Canada Pension Plan Disability Benefits, which bolds the descriptive words “severe and prolonged” and provides a rich description of the legal requirements for eligibility.

4.1.3 Procedure for Applying

Challenges with the Digital Application

Issue: There is a need to better understand the barriers to completing Part B of the T2201 form and to address the gap between applications started (Part A) and applications submitted (Part B). Additionally, the current form does not allow individuals with lived experience to detail how their activity limitations meet the DTC eligibility criteria. This omission conflicts with the United Nations Convention on the Rights of Persons with Disabilities (UN CRPD) principles and the spirit of ‘Nothing About Us Without Us,’ and should be addressed by including an option for such input on the form.

Context: The fully digital application form was introduced in 2023, allowing applicants to submit Part A of the T2201 form online through MyAccount, which provides a reference number. This digital process has improved the applicant experience by eliminating the need to print, complete by hand, and deliver the form to a medical practitioner. The applicant’s portion of the form is prepopulated with existing CRA data. However, the form currently lacks an option for applicants to provide information about their activity limitations directly for clinician review. Including this option would align with the principle of ‘Nothing About Us Without Us’ and facilitate better communication between patients and healthcare providers.

After completing Part A, the applicant provides the reference number to their medical practitioner, who then completes Part B of the form online. The updated online form guides practitioners through the DTC application process, asking only the questions necessary to determine eligibility. Once Part B is finished, the digital form is automatically submitted to the CRA, and medical practitioners have the option to save a copy for their records. Despite these improvements, challenges remain, such as finding a provider to complete Part B and tracking its completion status. Applicants often face difficulties knowing when Part B has been completed, leading to uncertainty about whether follow-up with the practitioner is necessary.

Application Process for Providers

Issue: Data from the digital DTC application process indicates that only 17% of individuals who start the application complete and submit Part B. According to Section 118.3 of the Income Tax Act, Part B of the DTC application must be filled out by specific medical professionals: a medical doctor, a nurse practitioner, or, for certain conditions, an optometrist (for sight impairment), a speech-language pathologist (for speech impairment), an audiologist (for hearing impairment), an occupational therapist (for feeding or dressing impairments and walking impairments), or a psychologist (for mental function impairments).

However, around six million Canadians lack access to a regular family doctor, and many physicians are not compensated for completing the form, often passing the cost on to patients. Furthermore, racial inequities exist in access to health providers. These strict eligibility criteria can deter both patients and practitioners from pursuing the application, with practitioners frequently acting as adjudicators in the process. The limited list of qualified practitioners, time constraints, associated fees, and complex eligibility requirements create significant barriers for individuals with disabilities seeking the DTC.

Budget 2024 identified a measure to establish a new remuneration program associated with the DTC application process. The CRA is working to identify a reimbursement model that is easy, convenient, and keeps the administrative burden minimal for all parties.

Context: In June 2024, the College of Family Physicians of Canada issued a communique urging the federal government to amend legislation, specifically Section 118.3 of the Income Tax Act, to relieve medical practitioners from the responsibility of completing Part B of DTC applications. While reducing administrative burdens on physicians and allowing them to attend to more patients is important, eliminating this responsibility could further complicate the already challenging process for applicants in finding qualified providers who are willing to complete and submit their applications.

The Income Tax Act specifies a narrow range of professions qualified to complete DTC applications. To address this, Canada's National Occupational Classification (NOC) system (Canada’s national system for describing occupations) can help identify other relevant health professions that might assist with DTC applications. For example, Social Workers, classified under NOC 41300 and psycho-educators and behaviour therapists under NOC 41301, are trained to help individuals and groups develop skills and resources to improve social functioning. They also provide counseling, therapy, and referrals to supportive social services, making them a potential resource for assisting with DTC applications.

Indeterminate vs Temporary Certificates

Issue: Children aged 13 and under, represent the age group with the highest rate of temporary certificates (90%). This does not reflect the nature of developmental disability, which is a predominant disability in children under age 13. The committee suggests revisiting the high rates of temporary certificates for children working with developmental pediatricians to identify developmental disabilities that should be eligible for indeterminate certificates. Requiring continual proof of activity limitations, which are clinically established as lifelong, can be traumatic for families and adds unnecessary administrative burdens and expenses (often thousands of dollars) in updating diagnosis.

Context: A recent study by Statistics Canada describes activity limitations in Canadian children aged 0-14 years and identified that of the 16.3% of the 2021 census population with an activity limitation, 4.9% replied they had the activity limitation always and 2.9% indicated often.  Of these children, many will have a developmental disability which is likely to have lifelong impacts on activity limitations. For example, 2% of Canadian children have Autism Spectrum Disorder ^{Footnote 16}  which is a lifelong condition with over half diagnosed before the age of five years. Despite this, many children with developmental disabilities are issued temporary certificates, requiring families to reapply, sometimes every couple of years. This needs to be reassessed to better reflect the nature of these conditions. ^{Footnote 17}

4.1.4. Objections and Appeals

Issue: The Committee has serious concerns about the conflict between Canadian jurisprudence and CRA’s 90% policy (including the wording of the T2201 medical form and other CRA publications) on the interpretation of “all or substantially all of the time” for determining DTC eligibility.

Context: Until the CRA conforms to clear instructions from Canadian courts, people with disabilities might be required to bring an appeal where the CRA’s 90% policy is used to deny them DTC eligibility. Many rejected DTC applicants might not understand or have the time to bring an appeal. This is unfair to applicants who will be unaware that Canadian courts disagree with the CRA 90% policy unless they pay for legal advice or do their own legal research. The recommendations noted above regarding the 90% policy must be enacted to address these concerns. 

4.1.5. After receiving approval for the DTC Certificate

Low Credit Claims from DTC Certificate Holders

Issue: In 2022, only 64% of holders of the DTC certificate claimed the credit. The DTC is intended primarily as a horizontal equity measure to address the additional costs associated with disability. The committee notes the need to better understand why this credit is underused by certificate holders.

Context: The background section outlines several potential factors contributing to the low uptake of the DTC; two key issues being general tax filing practices and the non-refundable nature of the DTC. The committee stresses the importance of implementing proactive outreach strategies targeting hard-to-reach or vulnerable groups facing barriers to tax filing and benefit claims. Emotional, psychological, or mental health conditions, which are associated with significant activity limitations for many DTC certificate holders, also represent the most common conditions among those not filing for benefits. This highlights the need for improved accessibility and tailored outreach to support tax filing and benefit receipt. Coordination with federal and provincial government programs has proven effective in facilitating tax filing for those already receiving other government transfers, underscoring the need for better integration of tax filing support.

4.2 Discussion of Areas for a Leadership Role for Revenue Canada in the Multi-Ministry Federal Policy Landscape

4.2.1 Definition and Approach to Disability

Issue: Individuals with disabilities frequently face the challenge of navigating complex and fragmented government systems that lack accessibility and inclusivity. These systems do not always reflect a modern understanding of disability or disability assessment. The DTC is one of many federal and provincial disability programs, each with its own definition of "disability" and application processes, which can be confusing and difficult to navigate. The DAC supports the recommendations of the Disability Inclusion Plan, advocating for a simplified and centralized application process and collaboration across government and with the disability community to establish a common definition of disability.

Context: Effective disability policy requires a systematic, co-designed approach and a definition of disability that addresses individuals' functional strengths and needs. Current academic and policy discussions highlight the need to transition from a medical model of disability—which focuses on categorical diagnoses and functional limitations—to a biopsychosocial model and a strengths-based approach. This model considers biological, psychological, and social factors in understanding an individual's condition and aligns with the UN CRPD, aiming to eliminate barriers to full societal participation and adapt environments to diverse functional abilities, thereby improving the quality of life for all individuals.

The DAC has reviewed how the DTC's definition of disability in the Income Tax Act compares with definitions used in other federal and provincial programs. Working with the Secretariat, the DAC gathered information on federal departments and agencies that provide benefits or credits to Canadians with disabilities. This review, detailed in Appendix J, includes high-level comparisons of disability definitions across various jurisdictions and outlines the purposes and implications for associated programs and benefits. The analysis reveals significant variability in definitions and approaches—medical or biopsychosocial—across provinces and federal programs. The DAC noted that often the intent behind each Act guides the definition of disability, rather than adhering to established international frameworks. This approach is flawed, as definitions should not be adjusted to fit program aims.

4.2.2. Accessibility

Issue: Accessibility issues specifically with the DTC application process and in interactions with the CRA continue to persist for persons with disabilities in Canada

Context: The CRA, like other federally regulated entities, is required to prepare and publish accessibility plans showing how they identify, remove, and prevent barriers, and update that plan every three years. Additional reporting requirements include consulting with persons with disabilities while preparing and updating plans. Entities must also notify the Accessibility Commissioner about their accessibility plans and progress reports.

While progress has been made, the CRA has a lot of work ahead to become a fully accessible organization. The DAC was not consulted in the development of the CRA’s 2023-2025 Accessibility Plan and highlights that their committee mandate is directly relevant to the Accessibility Plan reporting. The CRA is encouraged to consult with the DAC on future reporting and consult more extensively with persons with lived experience, including underserved populations such as Black and Indigenous Peoples.

As described in the background of this report, broad accessibility issues persist for persons with disability engaging with the CRA. This is particularly the case for persons with intellectual disability, one of the highest reasons for an activity limitation among DTC claimants. The DAC highlights a previous recommendation that the Department of Finance Canada should amend the Income Tax Act and/or the CRA amend its policy to allow a person with a mental disability to appoint a representative to manage their tax affairs without resorting to legal guardianship. British Columbia’s Representative Agreement Act could be a promising model to explore. The Taxpayer Bill of Rights states that taxpayer have the right to be represented by a person of their choice [11].

This objective can be achieved by: adding “supported decision-maker” to the enumerated legal representatives in the definition of legal representatives in s. 248(1) and adding a new section to the Income Tax Act that sets out the procedure for appointing a supported/supporting decision-maker; or revising the policy applying to the appointment of an “authorized representative” such that it applies to people who may not meet the current capacity requirements to carry out this process.

Bill C-47 received Royal Assent in 2023, expanding the definition of "qualified family member" in the Income Tax Act to include siblings as RDSP plan holders for individuals with mental disabilities.​ The DAC encourages this definition of “qualified family member” be broadened to other representatives that may not be siblings.  

4.2.3 Data Strategy

Issue: Data, both quantitative and qualitative, are essential for informed understanding of the performance of a system. In relation to the DTC system, data is needed on activities throughout the DTC policy and program lifecycle to facilitate informed decision-making, accountability, continuous improvement, and equitable resource allocation in order to better address the evolving needs of persons with disabilities.

Context: Currently, there is insufficient data to 1) comprehensively identify potential DTC recipients and understand their life situations, 2) monitor the effectiveness of the DTC in reaching eligible individuals, 3) understand client and practitioner experiences with the application process^{Footnote 18} , 4) estimate the uptake rates of other benefits available to DTC certificate holders, 5) identify DTC applicants who have had their application rejected and understand why and their life situations, and 6) identify potential DTC recipients who do not apply and their life situations. Other needed data include a better understanding of the extra life costs experienced by persons with disabilities and how that varies by social location and intersectionality.

A comprehensive data strategy needs to encompass the entire DTC application process, from awareness and eligibility to application and post-receipt stages. This strategy must involve collaboration with the DAC and the disability community to identify key policy questions and assess the quality of existing data collected by the CRA, while identifying any gaps. Table 3 outlines potential data assets for examining these stages of the application process. While the CRA can directly manage data related to eligibility and the application process, data related to awareness and post-DTC receipt will require collaboration with Statistics Canada and ESDC.

5. Conclusion

The Disability Advisory Committee underscores the essential role of the DTC in supporting Canadians with disabilities. Building on previous reports and recommendations, the DAC highlights key challenges, including underutilization of the DTC, inadequate support for low-income individuals, and issues impacting related programs such as the RDSP and the Canada Child Disability Benefit. These challenges are compounded by difficulties in navigating the DTC application process and uneven access across different regions and demographics.

The report acknowledges some progress on past recommendations but points out that substantial work remains to address ongoing issues. To tackle these challenges, the DAC proposes 18 new recommendations focused on enhancing information dissemination, refining eligibility criteria, simplifying the application process, and improving access to associated programs. Additionally, the report calls for broader systemic reforms, such as updating disability definitions and fostering better coordination among government departments.

To ensure these recommendations are effectively implemented, the report urges decisive action from the Minister of National Revenue and the CRA, in collaboration with Finance Canada and ESDC. This coordinated approach is in line with the Government of Canada’s Disability Inclusion Action Plan and emphasizes the need for a cohesive strategy to make the DTC and related benefits more accessible, equitable, and effective for Canadians with disabilities.

Appendices

Appendix A: Committee Members

Committee Members

The DAC is made up of a total of 13 members, including 2 co-chairs and 1 Vice-chair. It includes professionals from various fields, such as health professionals, lawyers, accountants, and tax professionals, as well as advocates of the disability community, representatives of Indigenous communities, and persons with disabilities.

This report was authored under the leadership of previous co-chair and vice-chair, Sharon McCarry and Jonathan Lai, and well as by Gillian Pranke, Assistant Commissioner, Assessment, Benefit, and Service Branch, Canada Revenue Agency.

The Committee members whose work produced this report are:

• Sharon McCarry, Co-chair of the Committee, La Fondation Place Coco, residing in Quebec
• Gillian Pranke, Co-chair of the Committee, Assistant Commissioner with the Canada Revenue Agency, residing in Ontario
• Jonathan Lai, Vice-chair of the Committee, Autism Alliance of Canada, residing in Ontario
• Brendon Pooran, PooranLaw Professional Corporation, residing in Ontario
• Dr. Olaf Kraus De Camargo, McMaster University, residing in Ontario
• Dr. Marie-Hélène Chomienne, University of Ottawa, residing in Ontario
• Guillaume Parent, Finandicap, residing in Quebec
• Dr. Jennifer Zwicker, Social Policy and Health at the School of Public Policy, residing in Alberta
• Dr. Emile Tompa, Institute for Work & Health, residing in Ontario
• Liza Arnason, Arnason Consulting, residing in Ontario
• Dr. Laura Housden, family nurse Practitioner, residing in British Columbia

Committee member biographies

Disability Advisory Committee members

Appendix B: The Disability Advisory Committee Terms of Reference

The Disability Advisory Committee Terms of Reference

Mission: To advise the Canada Revenue Agency (CRA) on interpreting and administering tax measures for Canadians living with disabilities in a fair, transparent and accessible way

Mandate of the Committee

1. To provide advice to the Minister of National Revenue and the Commissioner of the CRA on the administration and interpretation of laws and programs for disability-related tax measures administered by the CRA
2. To provide advice on how the needs and expectations of the disability community can be considered by the CRA as they interpret and administer disability-related tax measures. This may involve recommendations for information gathering and collaboration between the CRA and the disability community
3. To provide advice on how the CRA can increase:
   1. overall awareness of tax measures for persons with disabilities
   2. take-up of tax measures for persons with disabilities
4. To provide advice on how the CRA can best:
   1. engage persons with disabilities and their support communities
   2. deliver information, education and outreach initiatives about disability-related tax measures and important administrative changes to:
      • persons with disabilities
      • those who support persons with disabilities
      • professionals who advise persons with disabilities
      • health practitioners
      • not-for-profit agencies and various levels of government
5. To review and make recommendations for improvement to the CRA’s administrative practices in order to enhance the quality of the services and products the CRA provides to persons with disabilities
6. To provide the CRA with a formalized means of consulting with various stakeholders
7. While legislative change is beyond the mandate of the Disability Advisory Committee and the role of the CRA, recommendations for legislative change to disability tax measures may be made by the Committee for consideration and will be forwarded to the Department of Finance Canada

Composition

Membership on the Committee will be determined on the following basis:

1. The Committee consists of a blend of service providers (for example, health, tax professionals, lawyers, accountants), advocates of the disability community and persons with disabilities
2. The Committee will be composed of 12 members and two co-chairs, appointed for a term not to exceed 48 months (starting with the first meeting of their appointment)
3. One of the Committee members will act as vice-chair, to support the private sector co-chair and provide activities at the discretion of co-chairs such as:
   • help setting the agenda for the in-person meetings
   • participating in discussions with co-chairs as to the progress of the Committee and the work that needs to be undertaken
4. The minister and the commissioner appoint the members and determine the length of their terms
5. To have some continuity of membership, during the first four years of the Committee, the members will be given different terms:
   • Four members will be appointed for 48 months
   • Four members will be appointed for 36 months
   • Four members will be appointed for 24 months
   • Thereafter, members will be appointed for terms of 36 months
6. Should a member not be able to serve their full term of appointment, the minister jointly with the commissioner will then appoint a suitable individual to complete the remaining portion of the term of appointment
7. Membership is voluntary and members will not be paid to attend meetings. However, reasonable travel and accommodation expenses to attend meetings will be reimbursed according to the CRA Travel Policy.

Other federal representatives (for example, Department of Finance Canada, Employment and Social Development Canada) may be welcomed in the role of observers or resource people

Role of Committee members

1. The responsibilities of Committee members include:
   • awareness of the needs and experiences of persons with disabilities to inform the Committee’s deliberations and recommendations to the CRA on its disability-related tax measures
   • identifying topics for consideration or presentation to the CRA
   • offering advice, comments and recommendations on CRA services, products, and administrative policies and other issues and initiatives that are presented to the Committee
   • undertaking activities to inform Committee advice and recommendations to the CRA such as mechanisms for stakeholder engagement and collaboration (for example, surveys, focus groups)
2. Committee members have been selected to represent the views of their respective communities and associations. The members agree not to use the Committee as a means to advance their own personal interests or further the sole interests of the associations they represent
3. Committee members agree not to act as advocates to address the tax situations of specific taxpayers or to raise cases with the Committee that are before the courts
4. Committee members are expected to participate in a collaborative and constructive manner that promotes tangible outcomes and upholds public confidence in the Committee’s mandate, advice, and recommendations. Members are asked to address any individual concerns through dialogue with the co-chairs and, as appropriate, the Committee as a whole
5. Committee members are not spokespersons for the CRA. Each member is a stakeholder, representing themselves as an expert or as an advocate of persons with disabilities
6. Any information developed in consultation with other groups or shared by Committee members will become part of the formal and public proceedings of the Committee upon consensus of the Committee
7. Members may discuss consultative initiatives of the Committee with their communities and colleagues, unless expressly advised that they should not do so for reasons of confidentiality

Establishment of co-chairs

1. The Assistant Commissioner, Assessment, Benefit, and Service Branch, CRA, will serve as co-chair of the Committee alongside a co-chair from the private sector
2. The private-sector co-chair must be a Committee member
3. The term of a private-sector co-chair will be 24 months (starting with the first meeting of their appointment)
4. After the initial appointment of a private-sector co-chair by the minister and the commissioner for 24 months, the private-sector co-chair can be renewed by the minister and the commissioner for a subsequent term of 24 months, or a new, private-sector co-chair can be appointed by the minister and the commissioner
5. Members of the Committee can be eligible for appointment as co-chair after serving a term of 24 months or more
6. Should the private-sector co-chair not be able to serve their full term of appointment, an appointment will take place according to this section’s 2), 3), 4) and 5)
7. The outgoing co-chair will have the opportunity to remain a member of the Committee for an additional 12 months to ensure continuity between the co-chairs. This could mean that the Committee will be composed of 13 members on some occasions

Roles of co-chairs

1. Ensure that the Committee adheres to its mandate and the members fulfill their roles
2. Develop meeting agendas in concert with the Committee’s mandate and roles
3. Facilitate meetings and lead the discussions, including during videoconferences and teleconferences
4. Ensure that all members are heard, engaged and respected in the work of the Committee
5. Report on the progress made by the Committee to the minister and the commissioner
6. Serve as spokespersons for the Committee

Responsibilities of the CRA co-chair

1. To be the liaison between the CRA and the Committee
2. To provide secretariat services to the Committee which includes, but is not limited to, providing the Committee with data necessary to informing their work and any recommendations such as:
   • how the CRA liaises with disability stakeholder groups
   • how the CRA handles enquiries about disability
   • processes the CRA uses to decide on DTC eligibility
   • requirements of persons to maintain their DTC eligibility
   • rates of acceptance and rejection by activity
   • appeal processes and data

Responsibilities of the Committee co-chair

1. To be the liaison between the 12 members of the Committee and the CRA in its secretariat function
2. To represent the views of the Committee as a whole
3. To guide the Committee in its advisory function

Meetings

1. Upon initial formation, the Committee will meet three times per year. The frequency of meetings will be periodically re-examined to ensure best use of Committee members’ time
2. The meetings will be held in Ottawa at location(s) that are accessible to those participants who are persons with disabilities. Other methods of meeting may also be utilized in order to keep costs at a reasonable level, such as videoconferences, teleconferences and online consultation, instead of face-to-face meetings, in accordance with Composition section 7)
3. In order for a meeting to take place, a quorum is necessary and will be met with a minimum of seven members in attendance

Topics of discussion

1. The co-chairs are responsible for setting meeting agendas in consultation with Committee members. Any member of the Committee can submit relevant topics for discussion to the co-chairs
2. An agenda item presented for discussion or activity that is not aligned with the mandate and role of the Committee or that does not meet with the consensus of the Committee will not be pursued
3. In the event of dissent arising about whether an agenda topic or activity is aligned with the mandate and role of the Committee, the co-chairs or the minister and the commissioner will have the authority to rectify the dissent
4. The minister or the commissioner may ask the Committee to discuss and analyze a specific topic
5. The Committee can request information as defined in Responsibilities of the co-chair from the CRA 2) section necessary to informing a topic of discussion

Reporting

1. A record of meeting proceedings will be kept and submitted to the minister and commissioner as well as made publicly available;
2. The Committee may report on a specific topic to the minister and the commissioner in the format of a letter sent to the minister and the commissioner indicating the summary of the findings and the recommendations of the Committee
3. In the event that the minister or commissioner asks the Committee to discuss and analyze a subject, the Committee will report on this discussion and analysis will be sent to the minister and the commissioner in the format of a letter indicating the summary of the findings and any attendant recommendations
4. At the end of each year (following three meetings per year), the Committee will report to the minister and the commissioner with a summary of all topics discussed, as well as recommendations for all topics
5. Meeting proceedings (a), specific reports (b), and annual reports (c) will be reviewed and approved upon consensus of Committee members

The CRA will assist the Committee in ensuring that all meeting materials and Committee reports are fully accessible

Secretariat

1. The Committee co-chair is the Assistant Commissioner of the Assessment, Benefit, and Service Branch or as an alternate, the Director General of the Disability, Indigenous, and Benefits Outreach Services Directorate
2. The Assessment, Benefit, and Service Branch will provide secretariat services for the Committee, performing functions such as:
   • maintaining membership lists and coordinates of each member
   • circulating agendas, minutes and documentation to Committee members
   • organizing materials and all logistics for Committee meetings
   • supporting the co-chairs in their roles and responsibilities communicating with the commissioner, the minister and other stakeholders

Appendix C: Report Card

Topic: Definition and approach to disability

• Recommendation 2023
  • Recommendation 1: Reframe the definition of disability in the Income Tax Act to shift towards a biopsychosocial model of disability through consultations with persons with disabilities and clinical practitioners.
• Status 2024
  • Beyond the CRA’s mandate. This recommendation has been shared with the Department of Finance (DoF) for consideration.

Topic: Data - Client experience survey

• Recommendation 2019
  • That the Canada Revenue Agency develop, in collaboration with the Disability Advisory Committee, a client experience survey that would align with the health provider survey, but be modified as appropriate to suit the needs and concerns of the target group comprising a representative sample of current and former DTC beneficiaries. (#29)
• Status 2023
  • In progress
  • The new client experience survey went live on April 20, 2020.
  • June 2023 Update on Client Experience Survey: 
    1. To improve the survey’s content, a careful analysis of each question, and the type of data it will yield, is underway.  
    2. We are also in the process of building a more dynamic survey, one in which the questions adapt to the answers provided. This in turn will reduce the overall number of questions participants are asked to answer.  
    3. A new introduction to the survey is being developed to encourage participation from beginning to end. The addition of a progress bar is also being investigated so that participants can see how far along they are and how far they have to go.  
    4. A review of the language level used and e-reader capabilities is being completed to ensure the survey meets the accessibility standards for persons with disabilities.  
    5. Options to make the survey more readily available, such as through a direct online link, are being explored.   
    6. A review of various promotional strategies to raise awareness, to encourage participation and to remind applicants about the survey is in progress. Leveraging existing tools such as DTC navigators and social media is likely, however, new promotional tactics are being explored as well. 
• Recommendation 2023
  • Recommendation 2: Modify questions in the DTC client experience survey by way of a co-design approach with persons with disabilities to increase awareness, accessibility, and uptake of the survey.
  • Recommendation 3: Design and launch a survey to measure health practitioner experience with the DTC application process.
  • Recommendation 4: Track and integrate user feedback for the new online DTC application.
• Status 2024
  • In progress
  • Questions were approved and survey was anticipated to be published Spring 2024. Co-design process was not used to develop the client experience survey.
  • Work is underway
  • Once the survey is published, user feedback will be reviewed.

Topic: DTC Application Procedure

• Recommendation 2019
  • That the client experience survey on the DTC and other disability tax measures to be carried out by the Canada Revenue Agency include a question as to whether the applicant or recipient had any difficulty accessing a health provider for the purposes of completing Form T2201 and, if so, for which activity. Clients should also be invited to provide any additional comments on this question. Special attention should be paid in this survey to the needs and concerns of Indigenous Canadians. (#18)
• Status 2023
  • CRA modified the questions in the client experience survey
• Status 2024
  • CRA modified the questions in the client experience survey

Topic: Transparency and Data

• Recommendation 2019
  • That the Canada Revenue Agency provide and make publicly available relevant data on the DTC, including number of applications, approvals, rejections, and appeals; durations of eligibility by function; and a demographic profile of current beneficiaries by age and gender. (#27)
• Status 2023
  • Completed
  • In May 2019, the CRA publicly released a set of DTC statistics. It subsequently prepared a November 2019 update based on committee comments. These statistics have been updated through 2021 and are available publicly on the CRA website.
• Status 2024
  • Completed
  • In May 2019, the CRA publicly released a set of DTC statistics. It subsequently prepared a November 2019 update based on committee comments. These statistics have been updated through 2021 and are available publicly on the CRA website.

Topic: Data (Strategy)

• Recommendation 2019
  • That the Canada Revenue Agency, in partnership with the Department of Finance Canada, Statistics Canada and the disability community, undertake a study of the current data needs regarding the DTC and identification of appropriate new ways of tracking needed DTC information, including the estimated number of Canadians who potentially would be eligible for the DTC but are unable to benefit because of its non-refundable status. (#39)
• Recommendation 2022
  • CRA to share DTC appeals data with the Committee to better understand which demographic groups are experiencing challenges.(#5)
• Status 2023
  • Not completed
  • The CRA has responded to the committee’s request for information on the numbers of DTC applicants and recipients, their demographic characteristics and the nature of their impairment. The committee had an opportunity to review the initial figures and requested clarification and additional information, which the CRA provided.
  • However, CRA is not able to provide certain information. The recommendation has been examined in various areas: Appeals data (recommendation #5 under the third annual report, line 66) and the data working group. According to DPS, CRA cannot gather information on who would potentially be eligible, as criteria are not based exclusively on the medical diagnosis. After meeting with the Appeals division, they are unable to provide this information.
  • According to DPS, this would require a legislative change as a person's status/identity is not used to determine eligibility for the DTC per the ITA. The CRA is unsure that implementing this recommendation without changes to Privacy laws etc. can be done.
• Recommendation 2023
  • Recommendation 5: Use existing data sources from Employment and Social Development Canada (ESDC), Statistics Canada, and the CRA to analyze the population that obtains the DTC, the population that does not obtain the DTC certificate but is potentially eligible, and the population that obtains other DTC dependent services.
  • Recommendation 6: The CRA, with consultations led by Black, Indigenous, and other communities of persons with disabilities, develop mechanisms for collecting data related to race, ethnicity, immigrant status, age, gender identity, type of disability, while respecting the confidentiality of the individual and community, and not use this data for surveillance purposes. Any new DTC application form should include an option for applicants to identify by the demographic categories stated above.
• Status 2024
  • Following the DAC meeting that was held March 11, 2024, CRA engaged with the DAC on April 16th, 2024, to share the DTC Statistics 2013-2022. Data relating to the population that accesses benefits associated with the DTC certificate has not been provided.
  • CRA does not have legal authority to collect this data. However, there are ongoing discussions between ESDC and Stats Canada regarding the need for data. In addition, the CRA will continue to focus its attention on increasing outreach efforts.

Topic: Populations of special consideration (Indigenous)

• Recommendation 2020
  • That the CRA develop an educational program for leaders, employees and committees in relation to Indigenous peoples, Indigenous disability issues, and funding and government initiatives to promote a better understanding of Indigenous systems in Canada and how the CRA and DTC interact with them. (#4)
• Status 2023
  • Ongoing effort
  • The CRA has implemented several initiatives to improve awareness of barriers faced by Indigenous Peoples. Indigenous staff have been hired and CRA staff have received cultural sensitivity training.
  • More work must be done in this area, particularly to ensure that CRA staff answering public calls be sensitive to how they respond to inquiries from Indigenous Peoples. In 2019, the CRA opened three Northern Service Centres in Yellowknife, Iqaluit and Whitehorse in order to improve services in the Territories. Staff who field phone calls from area codes in the North have received special training.
  • The CRA plans to hire Indigenous Navigators to complement the services provided by the CRA Navigators who assist DTC applicants with complex cases.
  • The CRA now offers a mandatory training course on unconscious bias to all employees. Furthermore, CRA employees can participate in Indigenous awareness sessions such as Kairos blanket exercises, learning and sharing circles, and events hosted by the Indigenous Employee Network. Additional Indigenous awareness and anti-racism courses are available through the Canada School of Public Service.
• Status 2024
  • CRA continues to develop various cultural training and tools to address this recommendation, such as: 
    • Indigenous Career Navigator (ICN) program - designed to provide leadership oversight, training, and the necessary tools to enable departmental employees to deliver navigator services to Indigenous employees looking to advance in their careers. 
    • Four Seasons of Reconciliation Training - to provide education to public servants on Indigenous history.
    • Inuit Workshop, Indigenous Traditional Medicines Presentation, Land Acknowledgement Workshop, Tobacco Workshop, Indigenous Perspectives: Perceptions and Realities of Disability information session, Learning Circle Facilitation Guide, Inclusive Communication Guide, Culture Cards, Inuktitut Translation of the SimpleFile: Let us help you get your benefits!, and more.

Topic: Populations of special consideration (Indigenous)

• Recommendation 2020
  • That the CRA seek financial authority and obtain funding to support community organizations with strong ties to Indigenous peoples, to engage and assist individuals and communities in their efforts to understand and apply for the DTC and other benefits, once DTC eligibility has been confirmed. (#4)
• Status 2023
  • Ongoing
  • CRA recently reorganized its operations by creating a new Disability, Indigenous, and Benefits Outreach Services Directorate. It will reach out specifically to populations that have largely been excluded from tax reductions and tax-delivered income programs.
  • The CVITP grant launched in 2021, provides funding to support tax filing and access to benefits and credits. This includes additional funding specifically for Indigenous serving organizations.

Topic: Populations of special consideration (Indigenous)

• Recommendation 2020
  • That the CRA develop an assessment package, similar to the one used for the Canada Pension Plan application for disability benefits, which speaks to Indigenous peoples and can be:
    completed by the individual or an assessor, which considers how a person’s disability affects them “all, or substantially all, of the time” or an “inordinate amount of time”
    confirmed by a designated health care provider and attached to the main application. (#6)
• Status 2023
  • Ongoing
  • The CRA is evaluating the existing DTC assessment package to ensure that it is culturally sensitive and responsive to the needs of Indigenous applicants. In doing so, the CRA acknowledges the importance of considering how an Indigenous person's disability uniquely impacts their lives within their specific cultural context.
  • The DTC digital app and Form T2201 redesign also provides clearer information and examples on eligibility requirements.
• Status 2024
  • CRA is developing a DTC Toolkit for Indigenous Persons with Disabilities (IPWD). The focus of the DTC Toolkit will be twofold: 1) To equip benefits outreach officers with culturally appropriate guidance on the realities faced by IPWD and the perceptions of disabilities within Indigenous communities. This guidance will support Outreach officers when assisting persons with disabilities (PWD), their caregivers, Indigenous Organizations, and assessors with their DTC application; 2) To develop a portfolio of DTC factsheets that could be used to raise awareness of the DTC within Indigenous communities.
  • In addition, significant improvements have been made to Canada.ca to make the DTC webpages more user-friendly and intuitive

Topic: Populations of special consideration (Indigenous)

• Recommendation 2020
  • That the CRA, in consultation with Indigenous peoples and disability organizations, develop mechanisms for collecting data related to age, gender, type of disability similar to other DTC databases, while respecting the confidentiality of the individual and community. Any new DTC application form should include an option for applicants to identify as an Indigenous person, Métis, Inuit or member of a First Nation (status or non-status). (#7)
• Status 2023
  • Ongoing
  • This recommendation has been examined alongside recommendation #39 in the first annual report. According to DPS, this would require a legislative change as a person's status/identity is not used to determine eligibility for the DTC per the ITA. The CRA is unsure that implementing this recommendation without changes to Privacy laws etc. can be done.
  • The CRA published an Indigenous linkage rate report in collaboration with Statistics Canada. The report indicates the participation rate in the tax and benefits system for Indigenous Peoples using 2021 Census Data and T1 tax data for 2020. The Agency is examining linked data for tax and benefits participation and tax credits uptake of Indigenous communities in Canada..
• Status 2024
  • CRA does not have legal authority to collect this data. The CRA’s Service, Innovation and Integration Branch (SIIB) is currently working to expand the scope of linkage rates to include the uptake of specific benefits and credits (i.e., DTC). Currently, linkage rates are only able to provide information on tax filing rates based on specific geographic locations. The linkage rate results pertaining to Indigenous Peoples’ participation in the benefits system started in Winter 2023 and is ongoing. There are ongoing discussions between ESDC and Stats Canada regarding the need for data. In addition, the CRA will continue to focus its attention on increasing outreach efforts.

Topic: Populations of special consideration (indigenous, black and racialized)

• Recommendation 2023
  • In progress
  • Recommendation 7: Set targets (and review these targets at regular intervals) to increase DTC applications by Black, Indigenous, and racialized persons through consultations with individuals with lived experience from these communities. Targets should align with population estimates from the Canadian Survey on Disability.
  • Recommendation 8: Develop a pilot project as described above in Recommendation 7 in partnership with navigators from trusted community organizations to simplify the DTC application process for Indigenous communities. This project should involve discussions with Nation health authorities and be co-designed alongside each Nation. Data with respect to uptake rates should be collected to measure and evaluate success of the pilot in accordance with guidelines from First Nations Information Governance Centre, Statistics Canada, and the OCAP.
• Status 2024
  • CRA’s Outreach Program works with community organizations which serve diverse populations. Outreach Officers have partners within communities. There is also a strategic partnerships team who maintains national relationships with large organizations. The CRA will continue to focus its attention on increasing outreach efforts.
  • CRA is developing a DTC Toolkit for Indigenous Persons with Disabilities (IPWD). The focus of the DTC Toolkit will be twofold: 1) to equip Outreach Officers with culturally appropriate guidance on the realities faced by IPWD and the perceptions of disabilities within Indigenous communities. This guidance will support Outreach officers when assisting persons with disabilities (PWD), their caregivers, Indigenous Organizations, and assessors with their DTC application. 2) To develop a portfolio of DTC factsheets that could be used to raise awareness of the DTC within Indigenous communities.

Topic: Populations of special consideration (regional variations)

• Recommendation 2019
  • That the Canada Revenue Agency, in collaboration with the Province of Quebec, determine a single eligibility process for the DTC in order to avoid separate eligibility at different levels of government. (#35)
• Status 2023
  • Not Completed
  • DPS met with Revenue Quebec. No recent discussions have taken place. ITA states that "prescribed form" must be submitted for a determination, so CRA could not accept the Revenue Quebec form/requirements without legislative changes. 
• Recommendation 2023
  • Recommendation 9: Systematically identify and address the identified barriers facing DTC applicants in Quebec and the territories to measurably increase uptake of the DTC.
  • Recommendation 10: In partnership with the Department of Finance Canada and ESDC, set targets for reducing discrepancies in participation in the DTC for Quebec and the territories. The action plan should be reviewed at regular intervals, and targets should align with population estimates from the Canadian Survey on Disability.
  • Recommendation 11: Study the points of convergence between the eligibility criteria for provincial/territorial programs and the DTC to recognize equivalencies and, ultimately, adopt a standard from Accessibility Standards Canada. This could entail granting recipients of disability benefits from other levels of government automatic eligibility for the DTC.
• Status 2024
  • The Income Tax Act (ITA) states that a "prescribed form" must be submitted for a DTC determination. In addition, the Revenue Quebec form/requirements cannot be accepted without legislative changes. This recommendation has been shared with the Department of Finance (DoF) and Revenue Quebec for their consideration.
  • CRA shared the 4th annual DAC report and the DTC statistics with the Province of Quebec. Discussions are ongoing between CRA and the Province of Quebec. In addition, the CRA will continue its outreach efforts in the province of Quebec.

Topic: Co-design

• Recommendation 2019
  • That the Canada Revenue Agency consult on a regular basis with selected community organizations to:
    • ensure that all its communications and materials (including letters of correspondence with individuals) are easily accessible by persons with disabilities and are available in plain language. Organizations such as People First can assist with ensuring plain language;
    • determine whether its communications and materials are keeping pace with technological change and with the technologies in common use by communities of persons with disabilities (#25)
• Status 2023
  • Completed
  • The CRA has consulted with communications advisors in the Public Affairs Branch and CRA field agents on this recommendation. The Outreach Program and Community Volunteer Income Tax Program continue to work with communications advisors in the Public Affairs Branch to ensure that all materials are reviewed for plain language and are accessible. Outreach officers give DTC information sessions to organizations and the people they serve as well as provide DTC factsheets. Comments on CRA products and services are welcome during all outreach events.
• Recommendation 2023
  • In progress
  • Recommendation 12: Ensure future changes to the design and implementation of programs, including associated application processes and appeal processes, are co-designed with individuals with expertise, including those with lived experience and relevant practitioners. We recommend that the co-design process is thoughtfully designed in consideration of the practices outlined above and in consultation with experts in co-design.
  • Recommendation 13: Ensure all of CRA’s communication and publicly available information adheres to universal design, in consultation with people with disabilities.
• Status 2024
  • CRA’s accessibility plan and progress report already address these recommendations. The CRA is committed to continued collaboration with persons with disabilities to ensure that they are involved in the development, design and implementation of programs, services, and policies. In alignment with legislative requirements and in applying the principle of “Nothing Without Us”, the CRA is working on co-designing with persons with disabilities. This ensures their perspectives to effectively identify, address, and prevent accessibility barriers.
  • When an appeal is denied, CRA’s system does not track the reason for the rejection. As such, this information is not available.

Topic: Communication and accessibility

• Recommendation 2019
  • determine whether its communications and materials are keeping pace with technological change and with the technologies in common use by communities of persons with disabilities. (#25)
• Status 2023
  • Completed
  • CRA uses writing standards guides in order to write clear and effective language that complies with CRA and Government of Canada standards and best practices. This includes using a content style guide, a plain language guide, and Inclusive writing resources.
  • CRA Outreach also collects feedback from partnering organizations on the information they disseminate about credits and benefits.
  • CRA reviews adaptive technology usability and uses an Accessibility Assessment ToolKit (AATK). The AATK is a web application whose primary purpose is to guide CRA developers and testers in how to assess their Information and Communication Technology (ICT) against a specific set of accessibility standards, and monitor the overall level of accessibility compliance for the Agency's ICT.
• Status 2024
  • This recommendation was implemented as there is ongoing collaboration with CRA’s CVITP/Outreach program to ensure community organizations are consulted.

Topic: Communication and accessibility

• Recommendation 2019
  • That Canada Revenue Agency web content, which outlines disability tax measures, link to relevant provincial and territorial websites that identify disability-related provisions in those jurisdictions, as well as the range of federal and provincial/territorial disability measures that require DTC eligibility in order to qualify. (#26)
• Status 2023
  • Completed
  • The benefits finder (launched May 2022) gives Canadians an understanding of whether or not they would qualify for the DTC but also provides a comprehensive guide to provincial/territorial benefits. https://www.canada.ca/en/services/benefits/finder.html
• Status 2024
  • This recommendation was implemented with the benefits finder (launched May 2022) which gives Canadians an understanding of whether or not they would qualify for the DTC, and also provides a comprehensive guide to provincial/territorial benefits. https://www.canada.ca/en/services/benefits/finder.html

Topic: DTC Awareness

• Recommendation 2023
  • In progress
  • Recommendation 14: Design and implement strategies to improve public education about the DTC, with an emphasis on the role of the DTC as a gateway to disability programs and supports.
• Status 2024
  • The Training & Products Section will be releasing a Persons with Disabilities brochure webpage that provides information about the DTC as a gateway.

Topic: DTC Awareness

• Recommendation 2019
  • That the Canada Revenue Agency, through the Community Volunteer Income Tax Program, which supports voluntary organizations to provide and train volunteers, run community tax clinics and raise awareness about the DTC. There should be a special focus on Indigenous communities. (#31)
• Status 2023
  • Completed
  • The CRA has had considerable success in administering and expanding the CVITP. In 2019–2020, the CRA carried out close to 300 outreach activities involving persons with disabilities and their related organizations to raise tax and benefit awareness and to promote the CVITP. More than 950 outreach activities included Indigenous Canadians, and close to 600 of these activities were held in Indigenous communities.
  • The CVITP is hosting free virtual tax clinics by phone and videoconference. Organizations can also submit requests for outreach activities and learn more about the CVITP online through Canada.ca.
• Status 2024
  • This recommendation was implemented through CRA’s CVITP/Outreach program, which supports community organizations in running tax clinics and raises DTC awareness for vulnerable populations, including Indigenous communities.

Topic: DTC Awareness

• Recommendation 2019
  • That the Canada Revenue Agency:
  • raise awareness about the disability supports deduction, including special information sessions to inform disability organizations, post-secondary educational institutions and student networks, unions, employer organizations, training programs and the general public about the availability, purpose and provisions of this tax measure;
  • in collaboration with the disability community, review on an annual basis the list of allowable items within the disability supports deduction to ensure it keeps pace with technological updates and changes. (#40)
• Recommendation 2020
  • That the CRA:
  • raise awareness about the disability supports deduction, including special information sessions to inform disability organizations, post-secondary educational institutions and student networks, unions, employer organizations, training programs and the general public about the availability, purpose and provisions of this tax measure
  • in collaboration with the disability community, inform the Department of Finance Canada of the need to review, on an annual basis, the list of allowable items within the disability supports deduction, to ensure it keeps pace with technological updates and changes (#9 & #10)
• Status 2023
  • Completed
  • We were pleased to see that the CRA has prepared information sheets on the DSD, medial expense tax credit, attendant care expenses and the Canada caregiver credit.
• Status 2024
  • The CRA’s CVITP/Outreach program promotes awareness of the disability supports deduction.  This recommendation has been repeated (with policy-related updates) in the DAC’s second annual report under recommendation #9. Therefore, both recommendations will be reviewed together and has been shared with the Department of Finance (DoF) for their consideration. Budget 2024 announces the government’s intention to amend the Income Tax Act to make additional expenses eligible for the Disability Supports Deduction, subject to certain conditions, such as: service animals trained to perform specific tasks for people with certain severe impairments; alternative computer input devices, such as assistive keyboards, braille display, digital pens, and speech recognition devices; and, ergonomic work chairs and bed positioning devices, including related assessments. It is estimated that this proposal would cost $5 million over five years, starting in 2024-25, and $1 million per year, ongoing.

Topic: DTC Eligibility

• Recommendation 2019
  • That in the determination of DTC eligibility, the CRA ensures that the principle of parity guides its actions with respect to physical and mental functions, including but not limited to, the removal of multiple screens of eligibility for persons with impairment in mental functions (#1)
• Status 2023
  • Completed
  • Limited progress on this recommendation from a legislative perspective but progress on this recommendation from an administrative perspective. The CRA is interpreting this clause disjunctively through its administrative practice. Form T2201 appears to acknowledge, via the following note on the form itself, that problem solving, goal-setting and judgment may be interpreted separately: “A restriction in problem-solving, goal-setting or judgment that markedly restricts adaptive functioning, all or substantially all of the, time, would qualify.”
  • The 2021 federal Budget announced a significant change in the definition of mental functions which, for the most part, was based on our recommendations. The federal proposal allows for the disjunctive, rather than conjunctive impairment in problem solving, goal setting and judgment.
• Status 2024
  • This recommendation was implemented as part of budget 2021. The DTC eligibility changes related to Bill C-19 satisfied this recommendation. Royal assent received June 2022.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency amend the list of mental functions on Form T2201 as follows: attention; concentration; memory; judgment; perception of reality; problem solving; goal setting; regulation of behaviour and emotions (for example, mood disturbance or behavioural disorder); verbal and non-verbal comprehension; and learning (#2)
• Recommendation 2022
  • Since the new federal definition of mental functions does not include “learning” as a mental function, it will be important to make clear, in DTC communications and through examples on the Form T2201, that someone with a learning disability may be eligible for the DTC if the learning disability prevented them from engaging in the adaptive activities in everyday life.
• Status 2023
  • Completed
  • The CRA and the committee have endeavoured to do this in 2020 and, in part because of the impact of COVID-19 and the fact that health providers are otherwise occupied, this effort is ongoing.
  • Yet another advantage to the electronic application is that it enables the tabulation of additional data on the DTC. With a new list of mental functions, for example, it will be easier to collect more detailed information in that area.
  • Federal government announced in the 2021 Budget its intent to revise the definition of mental functions in the Income Tax Act. While the proposed change was consistent with our recommendation it also differed somewhat from our proposal.
  • In its 2021 Budget, the federal government proposed the following list for its new definition of mental functions:
    • attention
    • concentration
    • memory
    • judgement
    • perception of reality
    • problem solving
    • goal setting
    • regulation of behaviour and emotions, verbal and non-verbal comprehension
    • adaptive functioning.
  • Legislative amendments included most of the proposed terms in 2022, including:
    • attention
    • concentration
    • memory
    • judgment
    • perception of reality
    • problem-solving
    • goal setting, regulation of behaviour and emotions (ex: mood disturbance or behavioural disorder)
    • verbal and non-verbal comprehension
  • Some elements of learning are incorporated into examples given by the CRA, i.e. https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/tax-credits-deductions-persons-disabilities/disability-tax-credit/eligible-dtc/mental-functions.html , but learning is not explicitly mentioned, either on this page, document RC-4064, or on T2201 (beyond “function… at school in the case of a child under 18”).
  • In the digital application, “learning disorder” is given as one condition “that impact the patient’s ability to perform the mental functions necessary for everyday life.”
• Status 2024
  • This recommendation has been shared with the Department of Finance (DoF) for their consideration. Budget 2022 included the list of mental functions as proposed, except learning but included adaptive functioning. The Department of Finance (DOF) included adaptive functioning on the list of mental functions as they were concerned that if adaptive function was not included, it may be interpreted as disqualification.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency replace on page 5 of Form T2201 the term "effects of the impairment" with the following:
  • "The effects of the individual’s impairment must restrict their activity (that is, walking, seeing, dressing, feeding, mental functions, eliminating, hearing, speaking or some combination thereof) all or substantially all of the time, even with therapy and the use of appropriate devices and medication." (#3)
• Status 2023
  • Completed
  • The CRA has incorporated this recommendation into a redesigned paper version of Form T2201, which had been scheduled for release in the spring 2020.  The first round of user testing with health providers, individuals and DTC assessors has been completed. The second iteration of the redesign of Form T2201 was tested in February 2020. Due to COVID-19, however, the process was disrupted and the CRA has not received feedback on the latest testing. The work on the paper version of Form T2201 will resume as soon as possible.
• Status 2024
  • This recommendation was implemented with the design of new form.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency delete the reference to "social activities" on page 5 of Form T2201 due to the contradiction on page 3 of the form. Page 5 states that one is ineligible on the basis of social and recreational activity, while page 3 states that the inability to initiate and respond to social interactions makes one eligible, as does the inability to engage in common simple transactions. (#4)
• Status 2023
  • Completed
  • Same as above.
• Status 2024
  • This recommendation was implemented as "social activities" was removed.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency change the question on page 5 of Form T2201 about the likelihood of improvement to ask health providers whether the individual’s illness or condition that is responsible for the impairment in function, such as walking or cognitive functions, is likely to improve. (#5)
• Status 2023
  • Completed
  • Same as above.
  • It should be noted that, in order to reduce the number of clarification letters sent, the CRA has removed the “Effects of impairment” box and replaced it with two questions asking health providers if their patients are either unable to perform the activity or if it takes them an inordinate amount of time to do so. This recommendation was identified during usability testing.
• Status 2024
  • This recommendation was implemented as eligibility for the DTC is based on effects and not on the presence of a medical condition or diagnosis. Change was made to form to clarify.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency no longer interpret all or substantially all as 90% of the time and no longer interpret an inordinate amount of time as three times the amount of time it takes a person without the impairment. (#6)
• Status 2023
  • Not Completed
  • As in the case of a number of recommendations that require legislative amendment and that are considered to be particularly complex, the committee seek further consultation on this proposal. Preliminary meetings were held with LPRAB to discuss proposed changes.
  • We were pleased to learn that the CRA has agreed to exclude explicit reference to 90% in the DTC electronic application. In addition, DTC assessors now have access to the guidelines in the document Mental functions necessary for everyday life. The guidelines permit more flexibility in the interpretation of “all or substantially all of the time” by noting that the effects of the impairment must be present and challenging “most of the time” rather than the arbitrary 90% rule.
• Recommendation 2023
  • Recommendation 17:  Remove the 90% criteria from the DTC paper application and provide a framework for healthcare providers and CRA staff to apply the “all or substantially all of the time” criteria to episodic conditions.
• Status 2024
  • This recommendation has been shared with the Department of Finance (DoF) for their consideration.
  • The DAC notes that changes can be made to the application form without DoF as there isn’t specific reference to a ‘90%’ criteria in the legislation.

Topic: DTC Eligibility

• Recommendation 2019
  • That in the DTC assessment process, the Canada Revenue Agency employ the following definition to determine marked restriction in mental functions:
  • "The individual is considered markedly restricted in mental functions if, even with appropriate therapy, medication and devices (for example, memory and adaptive aids):
  • all or substantially all the time, one of the following mental functions is impaired, meaning that there is an absence of a particular function or that the function takes an inordinate amount of time:
  • attention; concentration; memory; judgment; perception of reality; problem solving; goal setting; regulation of behaviour and emotions (for example, mood disturbance or behavioural disorder); verbal and non-verbal comprehension; or learning;
    OR
    they have an impairment in two or more of the functions listed above none of which would be considered a marked restriction all or substantially all the time individually but which, when taken together, create a marked restriction in mental functions all or substantially all the time;
    OR
    they have one or more impairments in mental functions which are:
    • intermittent; AND/OR unpredictable; AND when present, constitute a marked restriction all or substantially all the time." (#7)
• Status 2023
  • In progress
  • Update 2020: The CRA is working to establish a framework that will include the responsibilities of a newly proposed navigator role. The navigators will be answering questions according to the current legislation. If the committee’s Recommendation #7 is implemented as presented, the navigators may be able to use these examples. The CRA will continue to work on this initiative.
  • Update 2022: In response to another Committee recommendation, the CRA created the new position of Navigator to help applicants with particularly complex cases. There is now a Navigator in each of the three major tax branches throughout the country. Navigators receive referrals from the DTC call centre and assist the referred individuals to work their way through the DTC application process.
  • All three improvements – the electronic application Form T2201, DTC call centre and Navigator positions – have only recently been introduced. But already, the CRA is reporting a reduction in the number of clarification letters and their associated delays and costs in DTC applications. This is just one barometer of an improved eligibility process. The impact of these new measures must continue to be monitored and assessed over time.
• Status 2024
  • Episodic conditions are looked at on a case-by-case basis.  Budget 2022 did not fully address this recommendation. This recommendation has been shared with the Department of Finance (DoF) for their consideration.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency remove specific references to activities in the T2201 section on mental functions and include examples of activities in the current Guide RC4064 to help health providers detail all the effects of the markedly restricted mental function(s). (#8)
• Status 2023
  • Completed
  • The CRA is introducing a digital application of Form T2201 that will include multiple examples for each function currently listed on the form. The content will be tested with selected health providers to ensure both its accuracy and clarity. Digital application lends itself to the modification or expansion of materials as required.
  • The DTC electronic application allows for the provision of a substantial amount of information to both applicants and health providers. Multiple drop-down menus in various places can provide a more detailed explanation of the specific requirements on the Form T2201. The electronic application can include examples of impairment in function, which the Committee has provided, to help health providers interpret the various eligibility provisions.
  • Revised in App which was last updated in Spring 2023.
• Status 2024
  • This recommendation was implemented based on the digital DTC application and revised T2201 paper form.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency consider a child and an adult version of Form T2201, with eligibility criteria tailored as necessary. (#9)
• Status 2023
  • Completed
    DTCM confirmed they cannot justify creating a new Form T2201 for a child as it was satisfied with the creation of the digital app (half of the applications are being completed for children). Creating a second Form would create more confusion. However, form T2201 P.11 now has 2 columns, 1 adult 1 child. The DTC application will modulate the questions it asks applicants based on choosing a child or adult option.
• Status 2024
  • This recommendation was implemented with the creation of the digital app, as half of the applications are being completed for children. Creating a second form may create more confusion. However, form T2201 P.11 now has 2 columns, 1 adult 1 child. The DTC application will modulate the questions it asks applicants based on choosing a child or adult option.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency revise the list of functions on Form T2201 to the following:
  • vision; speaking; hearing; lower-extremity function (for example, walking); upper-extremity function (for example, arm and hand movement); eliminating; eating/feeding; and mental functions. (#10)
• Status 2023
  • Not Completed
  • The CRA has seriously considered this recommendation and identified a few concerns, notably whether the proposed changes might inadvertently give some applicants the understanding that they were no longer eligible. The digital application of Form T2201 may help clarify potential confusion around this concern.
  • The Committee acknowledges that this proposed list would require an update to the Income Tax Act. Because the Form T2201 must reflect the wording of the Act, the CRA cannot introduce this change on its own but requires discussions with the DOF.
• Status 2024
  • This recommendation has been shared with the Department of Finance (DoF) for their consideration.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency, in respect of the parity principle, create a list of examples of activities for each impaired function for inclusion in the current Guide RC4064 to help health providers detail all the effects of markedly restricted function(s). (#11)
• Status 2023
  • Not Completed
  • According to DPS, there is no plan to adopt lower and upper function terminology.
• Status 2024
  • This recommendation is closely related to recommendation #10 (above).
  • This recommendation has been shared with the Department of Finance (DoF) for their consideration.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency review the current eligibility criteria for hearing, which are out of date. (#12)
• Status 2023
  • Not Completed
  • The CRA has made initial contact with the Canadian Hearing Society and the Canadian Society of Audiologists.
• Status 2024
  • This recommendation has been shared with the Department of Finance (DoF) for their consideration.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency work in collaboration with the Department of Finance Canada to consult with relevant health providers and stakeholders before introducing any legislative changes to the Income Tax Act with respect to the definition of mental or physical functions.
• Status 2023
  • Completed
  • This is in part already taking place as consultation is included in the current process.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency replace the current eligibility criteria for life-sustaining therapies as set out in Form T2201 with the following:
  • Individuals who require life-sustaining therapies (LSTs) are eligible for the DTC because of the time required to administer these therapies. These are therapies that are life-long and continuous, requiring close medical supervision. Without them, the individual could not survive or would face serious life-threatening challenges. Close medical supervision is defined as monitoring or visits, at least several times annually, with a health provider. These therapies include but are not necessarily limited to: intensive insulin therapy for type 1 diabetes; chest therapy for cystic fibrosis; renal dialysis for chronic and permanent renal failure; and medically prescribed formulas and foods for phenylketonuria (PKU). (#14)
• Recommendation 2020
  • That the Canada Revenue Agency (CRA) replace the current eligibility criteria for life-sustaining therapies as set out in Form T2201 with the following:
  • Individuals who require life-sustaining therapies (LSTs) are eligible for the disability tax credit (DTC) because of the time required to administer these therapies. These are therapies that are life-long and continuous, requiring close medical supervision. Without them, the individual could not survive or would face serious life-threatening challenges. Close medical supervision is defined as monitoring or visits, at least several times annually, with a health provider. These therapies include, but are not necessarily limited to: intensive insulin therapy for type 1 diabetes; chest therapy for cystic fibrosis; renal dialysis for chronic and permanent renal failure; and medically prescribed formulas and foods for metabolic conditions that prevent the safe breakdown of proteins by the liver, including phenylketonuria (PKU) and maple syrup urine disease (MSUD). (#1)
• Recommendation 2022
  • The CRA should replace the current eligibility criteria for life-sustaining therapies as set out in the DTC application (Form T2201) with a designated list of identified therapies. (#4)
• Status 2023
  • June 2022: Royal Assent received for Bill C-19 which expanded criteria for the DTC on mental functions and life sustaining therapy, including type 1 diabetes. New criteria are retroactive to Jan 1, 2021 (a review was undertaken to assess eligibility under new legislation)
  • A DTC digital application was updated in alignment with these changes in August 2022.
  • August 2022: Legislative changes from Budget 2021 resulted in expanded eligibility criteria for categories the “medical functions necessary for everyday life” and “life-sustaining therapy”
  • The 2021 federal Budget also announced a change in the definition of life-sustaining therapy (LST). It reduces the number of times that a therapy had to be administered from three times a week to twice a week in order to qualify for the DTC. It also allows for the time that secondary caregivers spend in administering life-sustaining therapy. The Committee supports these changes in that they ease the previous eligibility criteria related to LST.
• Status 2024
  • This recommendation is repeated (with updates) in the second and third annual reports (second report #1, third report #4).
  • Bill C‑19, which received royal assent in June 2022, expanded the list of mental functions necessary for everyday life, and deemed individuals diagnosed with type 1 diabetes to have met the requirements for life‑sustaining therapy. This legislative change partially addresses this recommendation.
  • This recommendation has been shared with the Department of Finance (DoF) for their consideration.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency:
  • consider whether some conditions, such as a complete paraplegia or tetraplegia, schizophrenia or a permanent cognitive disorder with a MOCA below 16, should automatically qualify for the DTC in the way that blindness does. (MOCA is a mental status examination of cognitive functions used commonly to assess impairment that results from conditions such as dementia, head injury or stroke.); and
  • examine the eligibility criteria employed in other federal and provincial/territorial programs, such as the Ontario Disability Support Program and the programs for Canada Pension Plan disability benefits and, veterans disability pensions, to identify the conditions/diagnoses that establish automatic eligibility for those programs. (#15)
• Status 2023
  • Not Completed
  • The digital app includes diagnosis that lead MPs to a streamlined flow. However automatic eligibility would require a legislative change as eligibility is based on the effects of impairment rather than the diagnosis
  • The committee will continue to work on its implementation.
• Status 2024
  • The digital app includes diagnosis that lead medical practitioners to a streamlined flow. However, automatic eligibility requires a legislative change as eligibility is based on the effects of impairment rather than the diagnosis.
  • This recommendation has been shared with the Department of Finance (DoF) for their consideration.

Topic: DTC Eligibility

• Recommendation 2019
  • That the Canada Revenue Agency examine the new eligibility form being used for Canada Pension Plan disability benefits to identify areas in which there might be synergies regarding eligibility for the DTC, such as including the presenting condition or diagnosis as supplementary information to identifying functional limitations. (#16)
• Status 2023
  • Not Completed
  • Work to be done with Service Canada
  • CRA will address this recommendation alongside recommendation #6 of the Second Annual report so as to fully address both recommendations.
• Status 2024
  • DTC eligibility is based on impairment in function rather than presence of a specific condition. A single diagnosis does not always result in severe or prolonged impairment in physical or mental function.  The digital app and Form re-design provides more information for eligibility.
  • Discussions are ongoing with Service Canada.

Topic: DTC Eligibility

• Recommendation 2022
  • The CRA and the Department of Finance Canada should change the term ‘impairment’ to ‘limitation’ in all DTC-related administrative and legislative documents. (#1)
• Status 2023
  • Not Completed
  • Form T2201 has included this terminology where possible, however the term "impairment" would have to be changed in the legislation to explore further changes to allow for consistent use of terminology.
• Status 2024
  • Form T2201 has included this terminology where possible, however the term "impairment" would have to be changed in the legislation to explore further changes to allow for consistent use of terminology.
  • This recommendation has been shared with the Department of Finance (DoF) for their consideration.

Topic: DTC Eligibility

• Recommendation 2023
  • Recommendation 15: Systematically identify and address barriers to DTC applications by persons with disabilities, caregivers, and healthcare providers.
  • Recommendation 18: Remove questions about caregiving requirements in the mental functioning impairment section of the DTC application.
• Status 2024
  • The CRA will focus its attention on increasing outreach efforts.
  • Upon review, the CRA will not be removing the questions about caregiving requirements as they help assessors to determine DTC eligibility.

Topic: DTC Application Procedure

• Recommendation 2019
  • That the Canada Revenue Agency test or pilot various approaches that would remove the gatekeeper role from health providers. One such approach would be for community tax clinics to take on a screening or advisory function. Another would be to establish a CRA call centre explicitly for this function. (#17)
• Status 2023
  • The CRA is working to establish a framework that will include the responsibilities of a newly proposed navigator role. The CRA continues to support its Community Volunteer Income Tax Program and the investment in this program has increased in order to expand its reach, particularly among organizations serving Indigenous peoples and organizations representing persons with impairment in mental functions.
  • An enhanced phone line has been introduced for call centre agents to consult directly with a DTC unit assessor for answers to more complex questions related to the DTC that they are unable to resolve. If the taxpayer’s query is not resolved by the call centre agent, an assessor in the DTC unit will either speak to the taxpayer at the time or the taxpayer will receive a callback within two business days.
• Recommendation 2023
  • Recommendation 19: Improve resources, knowledge, and training to support healthcare providers in filling out DTC certificate applications.
• Status 2024
  • This recommendation was implemented with the introduction of the DTC Navigator role in 2021. The DTC Navigators support the CRA’s Call Center agents with complex DTC-related enquires.
  • Consultations are underway to understand the requirements to create more outreach resources.

Topic: DTC Application Procedure

• Recommendation 2022
  • Decisions to expand the pool of health providers, one provider group at a time, who can complete the DTC application form (T2201) take time and expertise that neither CRA nor the Department of Finance Canada possess. (#2)
  • That neither the CRA nor Finance decide which health provider can complete the form for which functions but rather let the licensed scope of practice of a health provider guide which functions they will assess on behalf of the DTC applicant.
• Status 2023
  • Not Completed
  • Eight medical practitioner types are still classified, with some able to designate any condition, while others are limited in what they can designate.
• Recommendation 2023
  • Recommendation 23: Provide guidelines for practitioners regarding fees for completing the DTC certificate application.
• Status 2024
  • The CRA has indicate this is beyond the CRA’s mandate. Provincial governments manage medical practitioners charges. It was indicated this was a jurisdictional issue and will be shared for consideration.
  • The DAC suggests that guidelines remain reasonable as a means for indicating what providers typically charge across provinces. While not binding, this information would be helpful.
  • With Budget 2024 announcing funding for providers completing part B of the DTC application, the CRA has collected information that could help inform such guidance.

Topic: DTC Application Procedure

• Recommendation 2019
  • That the Canada Revenue Agency develop a process for expanding the list of health providers with the appropriate expertise who can assess eligibility for the DTC. (#19)
• Recommendation 2022
  • Any licensed health provider, whose license is in good standing, be permitted to complete the DTC application (Form T2201). (#3)
• Status 2023
  • Not completed
• Recommendation 2023
  • Recommendation 20: Expand the range of professionals that can fill out the DTC certificate application to any licensed health or social services provider.
• Status 2024
  • This recommendation is related to the DAC’s third annual report's recommendation #2 and #3. This recommendation has been shared with the Department of Finance (DoF) and ESDC for their consideration.

Topic: DTC Application Procedure

• Recommendation 2019
  • That in the case of determining DTC eligibility for persons with impairment in mental functions, the Canada Revenue Agency include relevant specialized health providers, including, but not limited to, psychiatrists and psychologists, in the review process when applications are disallowed. (#20)
• Status 2023
  • All applications denied the DTC involving impairment in mental functions are sent for secondary review by a CRA team not involved in the initial decision. The CRA will also provide better and more consistent training to current and new assessors of DTC cases that involve an impairment in mental functions.
  • The CRA has committed to consulting with mental health professionals around selected cases.
  • In addition, DTC assessors now have access to the guidelines in the document “Mental functions necessary for everyday life.” The guidelines permit greater flexibility in the interpretation of “all or substantially all of the time” by noting that the effects of the impairment must be present and challenging “most of the time” rather than the arbitrary 90% rule.
• Status 2024
  • This recommendation was implemented. Although the CRA did not include specialized health providers for the review process, it instituted a second review of all applications that are disallowed under the mental functions category. Medical advisors, who are Registered Nurses, are also available for consultation when required.

Topic: DTC Application Procedure

• Recommendation 2019
  • That the Canada Revenue Agency:
  • copy to the applicant all clarification letters sent to the health provider;
  • let the health provider know that all communication to a health provider about an applicant will be copied to the applicant and that any communication the health provider submits to CRA will also be made available to the applicant;
  • encourage the health provider to contact and consult the applicant as necessary when providing any clarification to the CRA; and
  • extend the time for a health provider to file a clarification letter with the CRA from 45 to 60 days and note this timeline on the first page of the questionnaire. (#21)
• Status 2023
  • Completed
  • Re-design of Form T2201 reduced the number of clarification letters.
  • Part A of the digital DTC application has been launched in May 2023. The digital app uses tick boxes. It also uses the information on file to prepopulate some of the questions for applicants, from a reference number.
• Status 2024
  • This recommendation was implemented as the re-design of Form T2201 reduced the number of clarification letters.
  • In addition, all documents provided for an individual file are available to the applicant upon request.

Topic: DTC Application Procedure

• Recommendation 2019
  • That the Canada Revenue Agency:
  • provide in notice of determination letters a relevant reason as to why a DTC application was denied;
  • include in notice of determination letters a copy of the clarification letter and the health provider’s clarification response. This information is vital in case of an appeal; and
  • move the consumer survey request to the bottom of the notice of determination letters. (#22)
• Status 2023
  • The CRA is drafting verses and accompanying procedures to improve the denial letters. The new client experience survey went live in April 2020. The request to complete the survey will appear at the bottom of the notice of determination.
  • February 2023: DTC letter templates updated to be clearer and easier to read
    1. Newly created fact sheet with FAQs also included
    2. Letter now sent digitally, this is accessible through MyAccount
    3. Associated DTC verses updated to improve readability and understandability (more plain language used)
• Status 2024
  • This recommendation was implemented as verses were added to the letters.

Topic: DTC Application Procedure

• Recommendation 2019
  • That the Canada Revenue Agency cap the fee that consultants can charge to assist with an initial DTC application and act as expeditiously as possible to draft the regulations introducing this cap. (#36)
• Status 2023
  • On June 1, 2019, the federal government posted the Disability Tax Credit Promoters Restrictions Regulations in the Canada Gazette, Part 1. These regulations set a maximum fee that a promoter can accept or charge to assist with a DTC request.
  • The proposed Disability Tax Credit Promoters Restrictions Regulations would establish the maximum fee that a promoter can accept or charge in respect of a DTC application as:
  • $100 for a DTC application made for a determination of DTC eligibility; and
  • $100 per taxation year for a DTC application in respect of a deduction for an individual or for a dependant or in respect of any deduction or overpayment of tax under the Income Tax Act that is contingent upon DTC eligibility for that individual or for a dependant.
  • The Disability Tax Credit Promoters Restrictions Act remains inoperative until regulations are enacted to set the maximum fee. The notice in the Canada Gazette sought feedback on the proposed regulations. Comments and concerns were to be analyzed by the CRA and the act modified as required.
• Status 2024
  • On June 1, 2019, the federal government posted the Disability Tax Credit Promoters Restrictions Regulations (DTCPRA) in the Canada Gazette, Part 1. These regulations set a maximum fee that a promoter can accept or charge to assist with a DTC request. DTCPRA enforcement has been halted due to BC court injunction in October 2021.

Topic: DTC Application Procedure

• Recommendation 2019
  • That the Canada Revenue Agency reimburse an applicant or provider at a reasonable rate in accordance with the provincially recommended fee for the time involved in responding to CRA clarification letters in support of a DTC application or reassessment. (#37)
• Status 2023
  • Completed
  • This cost is offset by the ability to claim medical expenses and on a case by case reimbursement under Jordan's Principle.
  • We are hopeful that the various reforms the CRA is introducing to ease eligibility and improve administrative processes will lessen the financial burden upon DTC applicants and recipient.
• Status 2024
  • This recommendation was implemented as this cost is offset by the ability to claim medical expenses, and on a case-by-case reimbursement under Jordan's Principle.
  • In addition, Budget 2024 proposes funding of $41 million per year ongoing, to cover the cost of the medical forms required to apply for the Disability Tax Credit.

Topic: DTC Application Procedure

• Recommendation 2019
  • That the Canada Revenue Agency provide dedicated support to ensure call centre agents are accessible and have the expertise to answer enquiries related to the DTC form and eligibility. (#30)
• Status 2023
  • Completed
  • Navigator role introduced 2021.
  • The CRA has set up navigator roles and designated phone lines staffed by CRA workers who are being trained to handle both straightforward and complex enquiries with respect to the DTC.
  • CRA is considering making DTC navigators more easily accessible by using a request form similar to the request a liaison officer (which is available for businesses).
• Recommendation 2023
  • Recommendation 21: Increase the number of CRA Navigators, and highlight and enhance the Navigator role, to improve transparency and reduce barriers to applying for the DTC. This could include outsourcing portions of the Navigator role to other external organizations with existing expertise and capacity.
  • Recommendation 22: Develop a distinct accessible support pathway for the newly launched fully digital application.
• Status 2024
  • This recommendation was implemented with the introduction of the DTC Navigator role in 2021. The DTC Navigators support the CRA’s Call Center agents with complex DTC-related enquires.
  • The CRA did not receive funding to enhance the Navigator role. As such, the CRA will focus its attention on increasing outreach efforts.
  • The DTC Modernization (DTCM) section confirmed that there was already extensive user testing completed before the release of the DTC app.

Topic: DTC Application Procedure

• Recommendation 2023
  • Recommendation 26: Provide an official DTC certificate document to DTC recipients.
• Status 2024
  • Upon review, this recommendation is satisfied as a one-page letter already exists. This letter is available online, in case the original letter is misplaced.
  • In addition, a statement was added to the letter advising to keep it for their records. A stakeholder message was also shared with the financial institutions.

Topic: DTC Review and appeals

• Recommendation 2019
  • That the minister of national revenue review the current appeals process with a view to creating a straightforward, transparent and informed process where the applicant has access to all relevant information (including the precise reason their application was denied) and documents (including copies of all information submitted by health providers that pertain to their application). (#23)
• Status 2023
  • Completed
  • All documents provided for an individual file are available to the applicant upon request.
  • The CRA Appeals Branch has taken a number of steps to ensure that DTC determinations are consistent with CRA policy. For example, it has centralized the DTC objections workload for both eligibility and entitlement to four centres of expertise (COEs), with a recent updating of branch procedures to ensure that all DTC objections are forwarded to a COE. It has formed a working group within the COEs to ensure that the objections program has the required support to process increasingly complex DTC files with a consistent approach.
  • Part A of the digital DTC application has been launched in May 2023.
• Status 2024
  • This recommendation was implemented as all documents provided for an individual file are available to the applicant upon request.

Topic: DTC Review and appeals

• Recommendation 2019
  • That the Canada Revenue Agency include a document (one-page, two-sided information sheet) entitled “Your Rights When a Notice of Determination Denies a Claim for the DTC” that would:
  • explain the requirements, timelines and details for filing the following:
    • review;
    • notice of objection with the Appeals Branch; and
    • notice of appeal with the Tax Court of Canada;
    • inform taxpayers that other persons (that is, family members, friends or professional advisors) can act on their behalf by submitting Form T1013, Authorizing or Cancelling a Representative, or writing a letter;
    • inform taxpayers that they have access to all documents in their files, including a copy of the follow-up questionnaire and any clarification letter completed by the health provider;
    • inform taxpayers that they can contact the CRA for a copy of Pamphlet, P148, Resolving your dispute: Objection and appeal rights under the Income Tax Act, if they do not have access to the Internet; and
    • provide the correct contact information and mailing addresses for the submission of any required materials. (#24)
• Status 2023
  • The CRA is taking steps to ensure that DTC applicants know they can submit, at any time, additional material or clarifications with respect to their case. It will also include in notice of determination letters any relevant information that DTC applicants may require if they choose to object to or appeal a CRA determination. The Appeals Branch has prepared suggested wording for the notice of determination. The Appeals Branch has also prepared a decision tree to help applicants understand the process of challenging a DTC determination as well as three videos that explain the process involved in launching a challenge.
  • March 2023: DTC NoD changed to better articulate how appeal process may impact eligibility for gateway benefits
• Status 2024
  • This recommendation relates to recommendation #22 of the First Annual Report. As such, this recommendation was implemented alongside recommendation #22.

Topic: DTC Review and appeals

• Recommendation 2022
  • CRA to share DTC appeals data with the Committee to better understand which demographic groups are experiencing challenges.(#5)
• Status 2023
  • March 2023 Updates:
    • An administrative second review was recently completed for previously disallowed DTC applications received between January 2021 and June 2022 to assess eligibility under the new legislation.  As a result, the CRA reviewed 10,552 applications, of which 1,257 were subsequently approved.
    • The CRA also ensured that the DTC applications for individuals with type 1 diabetes submitted after the legislative change took effect were assessed using the expanded criteria. The CRA reviewed 714 new applications for individuals with type 1 diabetes between August 2022 and January 2023.  Of these, 301 applicants, who were either previously disallowed or were first-time applicants, were approved under the new rules.
    • The CRA also reviewed 1,353 cases of persons with disabilities under the age of 18 who were diagnosed with type 1 diabetes, and whose eligibility expired in 2022.  Of those, 1,024 received permanent eligibility as a result of the new legislation. The CRA plans to conduct this administrative review each year.
• Recommendation 2023
  • Recommendation 24: Provide public data on the number of and reasons for reviews of, objections to and appeals of DTC rulings by the CRA.
• Status 2024
  • This recommendation was implemented as appeals data was shared with the DAC.
  • Ongoing discussions with appeals to see if data can be made public.

Topic: DTC Review and appeals

• Recommendation 2022
  • The CRA should better communicate to DTC applicants who launch an objection or appeal, that they will remain eligible for all DTC-related benefits and credits until the appeal is resolved. (#6)
• Status 2023
  • March 2023: DTC NoD changed to better articulate how appeal process may impact eligibility for gateway benefits
• Status 2024
  • This recommendation was implemented as CRA revised the Appeals Notice of Determination letters to explain eligibility for all DTC-related benefits, and that DTC-related benefits would not be changed for any previously eligible years.

Topic: Gateway DTC & Other Benefits

• Recommendation 2019
  • That the Canada Revenue Agency revisit and restate the purpose of the DTC in order to reflect its multiple roles. (#32)
• Status 2023
  • Not completed
  • Goes beyond the scope of the CRA
• Status 2024
  • This recommendation is related to recommendation #3 from the DAC’s second annual report where the DAC requests to set up an advisory body to discuss the gateway function.
  • This is beyond CRA's mandate. However, this recommendation has been shared with the Department of Finance (DoF) and ESDC for their consideration.

Topic: Gateway DTC & Other Benefits

• Recommendation 2019
  • That the minister of national revenue work with the minister of families, children and social development to ensure that individuals are able to keep all contributions they made to, and any and all grants and/or bonds they may have received for, their registered disability savings plan for periods during which they qualified for the DTC. (#33)
• Recommendation 2020
  • In light of the decision to eliminate the requirement to close an RDSP when a beneficiary no longer qualifies for the DTC, the federal government should pay retroactively the RDSP grant and bond portions for which an RDSP holder might be eligible. (#1)
• Status 2023
  • Budget 2019 proposed that RDSPs need no longer be closed when a beneficiary ceases to qualify for the DTC. As of March 2019, financial institutions that issue RDSPs are not required to close a RDSP solely because the RDSP beneficiary is no longer eligible for the DTC.
• Status 2024
  • This recommendation was implemented as Budget 2019 proposed that RDSP no longer needed to be closed when a beneficiary ceases to qualify for DTC. As of March 2019, financial institutions that issue RDSPs are not required to close a RDSP solely because the RDSP beneficiary is no longer eligible for the DTC.

Topic: Gateway DTC & Other Benefits

• Recommendation 2019
  • That, as a short-term measure, the federal government should ensure continued eligibility for related DTC-gateway programs, at least at the federal level, even if DTC eligibility has been revoked. This interim measure would allow for the development of secondary screening processes to determine whether individuals or households can continue to remain eligible for gateway-related services and supports. (#34)
• Status 2023
  • Not completed
  • CRA informed the committee that this action was beyond its scope because the proposal was directed toward the federal government more broadly.
• Status 2024
  • This is beyond CRA's mandate. However, this recommendation has been shared with the Department of Finance (DoF) and ESDC for their consideration.

Topic: Gateway DTC & Other Benefits

• Recommendation 2019
  • That the minister of national revenue work collaboratively with the minister of finance, the minister of families, children and social development, and the minister of sport and persons with disabilities to:
  • identify ways of addressing the disproportionate poverty of Canadians with disabilities, or alternatively, that the minister of national revenue request the establishment of a parliamentary committee to address this issue and bring forward recommendations;
  • transform, as a first step, the current DTC from a non-refundable credit into a refundable credit in order to recognize the non-itemizable costs incurred by lower-income Canadians with disabilities; and
  • ensure that the poverty alleviation of Canadians with disabilities is a focus of all relevant federal-provincial/territorial ministers’ meetings and that there be no provincial/territorial clawback of any new or improved federal measures. (#38)
• Status 2023
  • In progress
  • The committee was pleased to see the announcement in the 2020 Throne Speech of the federal government’s plan to introduce a Canadian disability benefit.
  • In addition, in response to the work of the COVID-19 Disability Advisory Group, the federal government announced in June 2020 a one-time, tax-free, non-reportable payment to DTC-eligible individuals in order to assist with additional expenses incurred during the COVID-19 pandemic.
  • The Canada Disability Benefit Act received royal assent on June 22, 2023. Specific eligibility criteria for receiving the Canada Disability Benefit are yet to be determined.
• Recommendation 2023
  • Recommendation 16: Make the DTC a refundable tax credit to increase DTC applications, particularly among individuals at lower income levels.
• Status 2024
  • This recommendation has been shared with the Department of Finance (DoF) & ESDC for their consideration. Formation of the Canada Accessibility Action Plan and the Canada Disability Benefit partially addresses this recommendation. Budget 2024 proposes funding of $6.1 billion over six years, beginning in 2024-25, and $1.4 billion per year ongoing, for a new Canada Disability Benefit, including costs to deliver the benefit. The Canada Disability Benefit Act created the legal framework for a direct benefit for low-income working age persons with disabilities. This benefit fills a gap in the federal government social safety net between the Canada Child Benefit and the Old Age Security for persons with disabilities and is intended to supplement, not replace, existing provincial and territorial income support measures.
  • Re #16: This recommendation has been shared with the Department of Finance (DoF) for consideration.

Topic: Gateway DTC & Other Benefits

• Recommendation 2020
  • In light of the decision to eliminate the requirement to close an RDSP when a beneficiary no longer qualifies for the DTC, the federal government should pay retroactively the RDSP grant and bond portions for which an RDSP holder might be eligible. (#2)
• Status 2023
  • Not Completed
  • This recommendation is not within CRA’s scope. This needs to be reviewed alongside the other gateway related recommendations for action by DOF & ESDC
• Status 2024
  • This recommendation has been shared with the Department of Finance (DoF) & ESDC for their consideration.

Topic: Gateway DTC & Other Benefits

• Recommendation 2020
  • The federal government set up an advisory body, consisting of RDSP applicants and account holders, to resolve long-standing concerns and to address emerging issues with respect to the RDSP and its interface with the DTC. To help address complex issues such as legal capacity, the advisory body should include or consult regularly with selected organizations representing persons with disabilities. (#2)
• Status 2023
  • Not Completed
  • This recommendation is not within CRA’s scope. This needs to be reviewed alongside the other gateway related recommendations for action by DOF & ESDC
• Recommendation 2023
  • Recommendation 25: Coordinate a multi-ministry committee (consisting of representatives from CRA, ESDC and Finance Canada) to review RDSP legislation.
• Status 2024
  • This recommendation has been shared with the Department of Finance (DoF) & ESDC for their consideration.

Topic: Legal Issues Deductions

• Recommendation 2019
  • That the Canada Revenue Agency:
  • amend the disability supports deduction to allow the deduction of any form of disability-related technical aid, equipment and service required for education, employment and participation in the community; and
  • study and report on the implications of converting the current disability supports deduction from a deduction to a credit. (#42)
• Status 2023
  • Not Completed
  • Would require further submission to DoF to amend the Disability support deduction.
  • Would require legislative change to convert the DSD from a deduction to a credit.
• Status 2024
  • This recommendation is repeated in the DAC’s second annual report as recommendations #8 and #9. Therefore, these recommendations will be reviewed together and have been shared with the Department of Finance (DoF) for their consideration.
  • Budget 2024 announces the government’s intention to amend the Income Tax Act to make additional expenses eligible for the Disability Supports Deduction, subject to certain conditions, such as: service animals trained to perform specific tasks for people with certain severe impairments; alternative computer input devices, such as assistive keyboards, braille display, digital pens, and speech recognition devices; and, ergonomic work chairs and bed positioning devices, including related assessments. It is estimated that this proposal would cost $5 million over five years, starting in 2024-25, and $1 million per year, ongoing.

Topic: Legal issues, supports deduction

• Recommendation 2020
  • That the CRA forward to the Department of Finance Canada for their consideration the following items to be added to the disability supports deduction list:
    • ergonomic work chairs
    • bed-positioning devices for work
    • mobile computer cart for sit/stand work at home
    • alternative input devices (keyboards/ mice)
    • digital pens
    • navigation devices for low vision
    • memory or organizational aids to assist someone with a brain injury or problems with executive function
    • trained and certified service animals to enable participation in education, training or work (#8)
• Status 2023
  • Not Completed
  • No further submissions to DoF were made.
• Status 2024
  • This recommendation is repeated in the DAC’s first annual report as recommendations #42. Therefore, these recommendations will be reviewed together and has been shared with the Department of Finance (DoF) for their consideration. Budget 2024 announces the government’s intention to amend the Income Tax Act to make additional expenses eligible for the Disability Supports Deduction, subject to certain conditions, such as: service animals trained to perform specific tasks for people with certain severe impairments; alternative computer input devices, such as assistive keyboards, braille display, digital pens, and speech recognition devices; and, ergonomic work chairs and bed positioning devices, including related assessments. It is estimated that this proposal would cost $5 million over five years, starting in 2024-25, and $1 million per year, ongoing.

Topic: Legal representative procedure

• Recommendation 2022
  • The Department of Finance Canada should amend the Income Tax Act (ITA) and/or the CRA amend its policy, to allow a person with a mental disability to appoint a representative to manage their tax affairs without resorting to legal guardianship.
  • This objective can be achieved by:
  • adding “supported decision-maker” to the enumerated legal representatives in the definition of legal representatives in s. 248(1) then adding a new section to the Income Tax Act that sets out the procedure for appointing a supported/supporting decision-maker; or
  • revising the policy applying to the appointment of an “authorized representative” such that it applies to people who may not meet the current capacity requirements to carry out this process. (#7)
• Status 2023
  • Not Completed
• Status 2024
  • This recommendation has been shared with the Department of Finance (DoF) for their consideration.

Topic: Supported decision-making

• Recommendation 2022
  • Over the long-term, the federal government should apply the Peace, Order and Good Government clause to encourage the creation of a national minimum-standard legislative framework for supported decision-making laws. (#8)
• Status 2023
  • Not Completed
• Status 2024
  • This recommendation has been shared with the Department of Finance (DoF) for their consideration.

Topic: Home sale

• Recommendation 2022
  • The CRA encourage the Department of Finance Canada to exempt DTC beneficiaries from the capital gains on the sale of a home entrusted to them. (#9)
• Status 2023
  • Completed (New bill)
    Bill C-47, which received Royal Assent in 2023, addresses this issue
• Status 2024
  • This recommendation was addressed in June 2023 with the approval of Bill C-47.

Topic: RDSP / legal rep

• Recommendation 2022
  • The federal government broaden the list of persons defined as “qualified family member” in the ITA to include siblings to act as RDSP plan holders for persons with mental disabilities. (#10)
• Status 2023
  • Completed (New bill)
    Bill C-47, which received Royal Assent in 2023, addresses this issue
• Status 2024
  • This recommendation was addressed in June 2023 with the approval of Bill C-47.

Topic: Employment

• Recommendation 2019
  • That the Canada Revenue Agency take steps to raise awareness among employers about any tax measures that provide incentives for hiring persons with disabilities and/or that help offset any of the costs of accommodation. (#41)
• Status 2023
  • In Progress
    The CRA is currently working towards creating a product to include all relevant information directed towards employers regarding incentives for hiring persons with disabilities (this includes tax measures to help offset costs of accommodation)
• Status 2024
  • The Canada Revenue Agency (CRA) has completed the following recommendation from the First Annual report: “ That the Canada Revenue Agency take steps to raise awareness among employers about any tax measures that provide incentives for hiring persons with disabilities and/or that help offset any of the costs of accommodation."
  • The CRA worked in collaboration with Employment and Social Development Canada (ESDC) on the attached communiqué. Please note that it was sent out on February 21, 2024 to the organizations.

Appendix D: Federal Measures for Persons with Disabilities

Federal Measures for Persons with Disabilities

Disability tax credit

The disability tax credit (DTC) is a non-refundable tax credit that helps individuals with disabilities or their supporting individuals reduce the amount of income tax they may have to pay. To be eligible for the DTC, an individual must have a severe and prolonged impairment in physical or mental functions, as defined in the Income Tax Act, and has to be certified by one of the following medical practitioners:

• medical doctor;
• nurse practitioner;
• optometrist;
• audiologist;
• occupational therapist;
• physiotherapist;
• psychologist; or
• speech-language pathologist.

Eligibility is not based on a diagnosis, but rather on the effects of the impairment on the ability to perform the basic activities of daily living.

Once the individual with a disability is eligible for the DTC, they may claim the disability amount of $9,428 (for 2023). If the individual qualifies for the disability amount and was under 18 years of age at the end of the year, they may claim an additional supplement of up to $5,500 (for 2023).

A supporting individual or the spouse or common-law partner of the eligible individual with a disability may be able to claim all or part of an unused disability tax credit.

Registered disability savings plan

A registered disability savings plan (RDSP) is a savings plan intended to help parents and others save for the long term financial security of a person who is eligible for the disability tax credit (DTC).

Contributions to an RDSP are not tax deductible and can be made until the end of the year in which the beneficiary turns 59. Contributions that are withdrawn are not included as income to the beneficiary when they are paid out of an RDSP. However, the Canada disability savings grant (grant), the Canada disability savings bond (bond), investment income earned in the plan, and the proceeds from rollovers are included in the beneficiary's income for tax purposes when they are paid out of the RDSP.

The grant is an amount that the Government of Canada pays into an RDSP. The Government will pay a matching grant of 300%, 200%, or 100%, depending on the beneficiary’s adjusted family net income and the amount contributed. Up to $3,500 in matching grants can be paid into an RDSP in one year, and up to $70,000 over the beneficiary’s lifetime. A beneficiary’s RDSP can receive a grant on contributions made until December 31 of the year in which the beneficiary turns 49.

The bond is an amount paid by the Government of Canada directly into an RDSP. The Government will pay a bond of up to $1,000 a year to low-income Canadians with disabilities. No contributions have to be made to get the bond. The lifetime bond limit is $20,000. A bond can be paid into an RDSP if an application is made on or before the end of the year in which the beneficiary turns 49.

Amounts paid from a registered retirement savings plan or a registered retirement income fund upon the death of an annuitant

If an individual was a financially dependent child or grandchild of the deceased annuitant or member who depended on a annuitant or member because of an impairment in physical or mental functions, they may contribute to their registered retirement income fund (RRIF) any amounts they receive or are considered to have received from a deceased annuitant’s or member’s:

• registered retirement savings plan (RRSP);
• pooled registered pension plan (PRPP); or
• specified pension plan (SPP).

An individual can roll over the proceeds of a deceased annuitant’s or member’s RRIF, RRSP, registered pension plan, SPP or PRPP to the registered disability savings plan of a financially dependent child or grandchild who has an impairment in physical or mental functions.

Medical expense tax credit

The medical expense tax credit is a non-refundable tax credit for individuals who have sustained significant medical expenses for themselves or certain of their dependants.

These expenses include a wide range of products, procedures, and services, such as:

• medical supplies;
• dental care; and
• travel expenses.

An individual may claim the total of the eligible expenses minus the lesser of the following amounts:

• $2,635 (for 2023);
• or 3% of the individual’s or dependant’s net income for the year (in respect for whom the credit is claimed).

Certain medical expenses have to be certified by a medical practitioner. Medical practitioners include a wide range of individuals in the medical profession, such as doctors, pharmacists, and nurses.

Refundable medical expense supplement

The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses. An individual may be able to claim this credit if all of the following conditions apply:

• they made a claim for medical expenses or for the disability supports deduction;
• they were resident in Canada throughout the year; and
• they were 18 years of age or older at the end of the year.

They must also meet the criteria related to income.

Disability supports deduction

The disability supports deduction provides tax relief for individual taxpayers who have paid for certain medical expenses to enable them to do one of the following:

• be employed or carry on a business (either alone or as an active partner)
• do research or similar work for which the taxpayer received a grant; or
• attend a designated educational institution or a secondary school at which the taxpayer is enrolled in an educational program

Only the individual with the disability can claim this deduction.

There is a list of the specific types of expenditures that will qualify for the disability supports deduction. In many cases, a medical practitioner must prescribe the particular device, equipment or service, or must certify that the individual requires the device, equipment or service because of their impairment.

Attendant care and care in a facility

You can claim amounts paid to an attendant only if the attendant met both of the following criteria:

• They were not your spouse or common-law partner
• They were 18 years of age or older when the amounts were paid

An attendant who is hired privately will probably be considered an employee.

Canada caregiver credit

You may also be able to claim the CCC if one or more of the following individuals depend on you for support because of a physical or mental impairment:

• your (or your spouse's or common-law partner's) child or grandchild
• your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, uncle, aunt, niece, or nephew (if they resided in Canada at any time in the year)

An individual is considered to depend on you for support if they rely on you to regularly and consistently provide them with some or all of the basic necessities of life, such as food, shelter and clothing.

Students with disabilities

Certain education-related benefits that require an individual to be a full-time student, such as the scholarship exemption, may be claimed by a part-time student if they meet one of the following criteria. The student:

• is eligible for the DTC for the year; or
• has an impairment in physical or mental functions, and a medical practitioner has certified in a letter that the impairment would not reasonably allow the student to be enrolled full-time.

Business expenses for employees with disabilities - related modifications

Business owners can deduct expenses they incur for eligible disability-related modifications made to a building in the year paid to them, instead of adding them to the capital cost of the building.

Eligible disability-related modifications include changes made to accommodate wheelchairs, such as:

• installing hand-activated power door openers
• installing interior and exterior ramps
• modifying a bathroom, an elevator, or a doorway

They can also deduct expenses paid to install or get the following disability-related devices and equipment:

• elevator car-position indicators (such as braille panels and audio indicators)
• visual fire-alarm indicators
• listening or telephone devices for people who have a hearing impairment
• disability-specific computer software and hardware attachments.

In addition, they may be able to deduct expenses for disability-specific computer software and hardware attachments.

Disability-related employment benefits

If a business owner is providing benefits or allowances to an employee who has a disability, such as transportation costs or attendant services, the benefits may not be taxable.

Reasonable transportation costs between an employee’s home and work location (including parking near that location) are not taxable if paid to them or for an employee to whom either of the following applies:

• is legally blind
• has a severe and prolonged mobility impairment, which markedly restricts the individual’s ability to perform a basic activity of daily living–generally, someone who is eligible to claim the disability tax credit

These transportation costs can include an allowance for taxis or specially designed public transit and parking that provide or subsidize for these employees.

Business owners may have employees with severe and prolonged mental or physical impairments. If the business owners are providing reasonable benefits for attendants to help these employees perform their duties of employment, these benefits are not taxable for the employee. The benefits can include readers for persons who are blind, signers for persons who are deaf, and coaches for persons who are intellectually impaired.

Payroll deductions

A disability-related employment benefit excluded from income is not a taxable benefit. Do not deduct Canada Pension Plan contributions, Employment Insurance premiums, or income tax.

Reduce the EI premium rate if providing employees with a short-term disability plan

Some employers provide a wage-loss replacement plan for short-term disability to their employees. If the plan meets certain standards established by the Employment Insurance Regulations, the employer’s EI premiums could be paid at a reduced rate (less than 1.4 times the employee’s premiums).

To benefit from a reduced employer premium rate, register with the EI Premium Reduction Program.

Appendix E: Disability Measures Linked to Disability Tax Credit Eligibility

Disability Measures Linked to Disability Tax Credit Eligibility

• Disability tax credit (DTC) (being eligible for the DTC can open the door to other federal, provincial, or territorial programs)
• DTC child supplement
• Child disability benefit
• Medical expense tax credit
• Canada workers benefit
• Child care expenses deduction
• Students with disabilities
• Home Accessibility Tax Credit
• Home accessibility expenses
• Home buyers’ plan
• Home buyers’ amount
• Refundable medical expense supplement
• Multigenerational home renovation tax credit
• Disability supports deduction
• Registered disability savings plan
• Qualified disability trust
• Disability-related employment benefits

Appendix F: Form T2201, Disability Tax Credit Certificate

• T2201 (English)
• T2201 (French)

Appendix G: Resources on Language and Disability

1. Canadian Association of Broadcasters (PDF, 306 KB)
2. Guideline Diversity and Disability
3. Text standards
4. UBC Tool kit on inclusive language
5. Audience and Diversity
6. OCAD is part of Ontario research and Design hub
7. No word for disability in AU
8. Disability is a colonial construct U of Waterloo
9. Vocabulaire des troubles, déficiences et handicaps

Appendix H: Updated Tables for the DTC Statistical Publication

• Table 1: Number of individuals with a DTC certificate by province/territory and restriction, 2023
• Table 2: Number of individuals with a DTC certificate by province/territory and age group, 2023
• Table 3: Number of individuals with a DTC certificate by province/territory and duration, 2023
• Table 4: Number of individuals with a DTC certificate by age group, duration, and restriction, 2023
• Table 5: Number of individuals with a DTC certificate by gender and age group, 2023
• Table 6: Number of individuals with a DTC certificate by gender and marital status, 2023
• Table 7: Number of individuals with a DTC certificate by duration and restriction, 2023
• Table 8: Number of individuals with a DTC certificate by age group, gender, and restriction, 2023
• Table 9: Number of individuals with a DTC certificate by gender, age group, and marital status, 2023
• Table 10: Number of individuals with a DTC certificate by age group, Province/Territory and restriction, 2023
• Table 11: DTC determination by BADL, 2013-2023
• Table 12: Number of DTC claimants benefitting through a tax reduction by BADL, 2013-2023
• Table 13: DTC utilization by BADL, 2013-2023
• Table 14: Number of DTC claimants benefitting through a tax reduction by net income range, 2013-2023

Appendix I: Data on Objections

Description of number of objections for calendar years 2019 to 2023 and by restriction in activity of daily living. When an objection is filed, the CRA reviews all the information provided before making a final decision about the case. If the CRA agrees with the objection in whole or in part, they will adjust the tax return and send a notice of reassessment or redetermination. If the CRA disagrees with the objection, they will send a notice informing that the assessment or determination disputed was correct. This report suppresses the data where there are fewer than 10 cases and rounds all other numbers to the nearest multiple of 10. This is to protect taxpayer confidentiality and ensure data standards are met.

Notes:

Year 2024 is from 2024-01-01 to Jun 21, 2024

The values may not equal the totals due to the following rounding: a base 10 rounding system is used, where numbers ending in 1-4 are rounded down ( rounded to 0 if the numbers are from 1-4), and numbers ending in 5-9 are rounded up, to the nearest 10.

The below logic is used to define allowed in part, allowed in full and confirmed for objection:

[Workload] excludes ('5. National Groups')

if ([Disposal Code] in ('0001')) then ('Allowed in Full') elseif ([Disposal Code] in ('0002','005B')) then ('Allowed in Part') Elseif ([Disposal Code] in ('0003','003A','005A')) then ('Confirmed') else null

Appendix J: Tables of Definitions of Disability Used Across Disability Programs Federally and Provincially in Canada

There are numerous definitions of disability across federal and provincial programs in Canada. These tables compile relevant legislation, date of creation, whether the policy has been updated, the definition of disability used and the program and benefits that are related. A characterization of the purpose of the legislation and a qualitative assessment of whether there is a medical or biopsychosocial frame to the legislation is also provided. A minority of the definitions had a biopsychosocial frame and few have been updated in the past 20 years. 

Federal

Alberta

British Columbia

Manitoba

New Brunswick

Newfoundland and Labrador

Northwest Territories

Nova Scotia

Nunavut

Ontario

Prince Edward Island

Quebec

Saskatchewan

Yukon

Appendix K: CRA outreach strategies for the DTC

Factsheets

Factsheets on benefits and credits for different priority audiences are available online and in print. The factsheets listed below promote the DTC. Regional Outreach Officers promote and distribute these factsheets in the field (when hosting information sessions, delivering presentations, attending fairs/conferences, etc.)

• Factsheet: Persons with disabilities
• Factsheet: Applying for the disability tax credit (DTC)
• Factsheet: Adults 65 years and older
• Factsheet: Indigenous Peoples
• Factsheet: Newcomers
• Factsheet: Students
• Factsheet: Modest income individuals
• Factsheet: Housing insecure individuals

National webinars

Each year, ABSB hosts national live webinars for priority audiences, including persons with disabilities. The webinar recordings are also posted to Canada.ca and CRA’s YouTube channel for year-round viewing. All webinars and recordings are offered with closed captioning and simultaneous sign language interpretation.

ABSB promotes the DTC in almost all webinars but focus more specifically on the following:

• Webinar - Disability tax credit (DTC) – Fully digital application form for medical practitioners
• Webinar - Disability tax credit (DTC) – Fully digital application form for applicants
• Webinar - Persons with disabilities

A new webinar for persons with disabilities will be broadcasted live with interactive Q&A’s on December 3, 2024, to align with the International Day for Persons with Disabilities. Registration information can be found at Learn about tax benefits and credits through webinars and recordings - Canada.ca

In-person and virtual Outreach presentations in the regions

Outreach Officers have access to presentation slides promoting the DTC that they can use in the field. Officers can tailor their presentations to the audience they are serving and their needs.

In 2023-24, Officers promoted benefits and credits for persons with disabilities, including the DTC, in over 319 Outreach activities (including information sessions, presentations, fairs, conferences, etc.)