Publications, opinions, and speeches

Caledon

Disability Tax Fairness

Published on 02/01/2005

The Government of Canada established the Technical Advisory Committee in April 2003 to provide advice to the federal Ministers of Finance and National Revenue on how to address issues related to tax measures for persons with disabilities. The Government had set aside funding of $85 million per year to improve tax fairness for persons with disabilities. Based on an early recommendation of the Committee, $15 million of this funding was allocated in Budget 2004 to the new disability supports deduction.  This measure allows the deduction of disability-related technical aids, equipment and services purchased for the purposes of employment or education.  The deduction also helps ensure that government assistance used to pay for disability supports is not taxed.

The full report of the Technical Advisory Committee was released in December 2004.  The recommendations include numerous amendments to the interpretation and administration of the disability tax credit; enhancements to the new disability supports deduction; increases to the refundable medical expense supplement and the Child Disability Benefit; and a doubling of the limit that caregivers may claim in respect of a dependant with a severe disability.

ISBN – 0-662-38822-4

Summary

The Government of Canada established the Technical Advisory Committee in April 2003 to provide advice to the federal Ministers of Finance and National Revenue on how to address issues related to tax measures for persons with disabilities.

Topic(s)

Disability, Government spending and tax