Infographic: 2020 Second Annual Report of the Disability Advisory Committee

The Disability Advisory Committee (DAC) advises the Canada Revenue Agency (CRA) on how the CRA can improve the way it administers and interprets tax measures for Canadians with disabilities. Our 2nd Annual Report provides an update on the recommendations we made in 2019, and puts forward a series of new recommendations.

The CRA has made significant progress on the recommendations we made in our first report. In response to these recommendations, the CRA has sought to better the client experience by improving their administrative procedures, communications, and outreach activities related to the Disability Tax Credit.

Implemented / Almost implemented: 3, 4, 5, 8, 9, 17, 18, 20, 21, 22, 24, 25, 27, 28, 29, 30, 31, 33, 36, 40

In progress: 1, 2, 6, 7, 10, 11, 12, 13, 14, 15, 16, 19, 23, 26, 35, 37, 39, 41, 42

Consultation in progress: 32, 34, 38

New findings and recommendations

Findings

Disability Tax Credit (DTC) data

DTC data shows differential treatment of impairment in physical and mental functions, lower take-up in Quebec, and that most beneficiaries are seniors and children.

Review of DTC decisions

The CRA has enhanced public information, DTC assessments, and appeals. We encourage the CRA to explore new DTC dispute mechanisms, such as an independent arbitrator.

Recommendations

Life-Sustaining Therapy (LST)

We encourage government to adopt our revised eligibility criteria for the LST so that those people who require LST are eligible for the DTC.

DTC links to Registered Disability Savings Plans (RDSP)

Retroactively pay RDSP grant or bond amounts to eligible holders, and set up an advisory body to resolve concerns and emerging issues about how RDSPs interface with the DTC.

Indigenous issues

Promote Indigenous communities’ access to the DTC; develop a DTC assessment tailored to Indigenous applicants; develop ways to collect DTC data for Indigenous applicants.

Work-related disability tax measures

Raise awareness of the disability supports deduction; expand the disability supports deduction list to keep pace with technological improvements.

Mental functions

The DAC continues the consultations and collaborations necessary to achieve uptake of its recommendations around eligibility criteria for mental functions and the meaning of ‘all or substantially all the time’.

Read the full report at canada.ca/disability-advisory-committee