October 2, 2002
Thousands of Canadians with disabilities have been denied the tax credit because they did not return a confusing form sent to them by CCRA. There was no follow-up by CCRA to determine why they did not respond to the form. Instead, CCRA simply disqualified them.
When 106,000 disabled Canadians were asked in October 2001 to requalify for the disability tax credit, 16,000 never responded. Of the 70,000 that responded, 30,000 were denied the tax credit.
"This is just another distasteful aspect of the Government's effort to take this benefit away from people that need it the most," said Bill Casey, MP for Cumberland-Colchester, Nova Scotia. He is asking CCRA to contact the individuals who did not send a completed T2201 form with their tax return to determine why they did not respond. Mr. Casey believes that they should be given a second chance to apply for the tax credit.
October 2, 2002
Thousands of Canadians with disabilities have been denied the tax credit because they did not return a confusing form sent to them by CCRA. There was no follow-up by CCRA to determine why they did not respond to the form. Instead, CCRA simply disqualified them.
When 106,000 disabled Canadians were asked in October 2001 to requalify for the disability tax credit, 16,000 never responded. Of the 70,000 that responded, 30,000 were denied the tax credit.
"This is just another distasteful aspect of the Government's effort to take this benefit away from people that need it the most," said Bill Casey, MP for Cumberland-Colchester, Nova Scotia. He is asking CCRA to contact the individuals who did not send a completed T2201 form with their tax return to determine why they did not respond. Mr. Casey believes that they should be given a second chance to apply for the tax credit.
October 1, 2002
Wendy Lill, NDP, Dartmouth
"Mr. Speaker, even as yesterday's throne speech tried to paint a progressive face on the government, the finance department is further tightening the screws on Canadians with disabilities."
"The Federal Court called for a more humane and compassionate interpretation of disabilities, yet the government is bringing in regulations to cut even more people off the disability tax credit."
"Why is the government defying the advice of the courts, advocacy groups, the medical profession and the disability subcommittee to provide humane and comapssionate tax relief to our most vulnerable citizens?"
Honourable John Manley, Deputy Prime Minister and Minister of Finance
"Mr. Speaker, we do consider this matter very much a serious one and I am reviewing what the government has done with respect (to) deepening and broadening the disability tax credit... I think it is appropriate that we should decide the breadth and the depth of the disability tax credit rather than the courts making decisions that are not the same as a policy that we would adopt in Parliament."
September 27, 2002
Despite the outrage of the disability community, the federal government has no plans to change proposed new rules that could make it more difficult for disabled people to qualify for financial help according to The Toronto Star on September 27, 2002.
Not everyone is treated equally. On September 26, 2002, The Globe and Mail reported that federal finance officials have also recommended that the Chagnon family get a $180-million tax break to reduce the capital gains tax on its sale of Videotron shares to Quebecor Inc.
The estimated cost of the DTC program for 600,000 Canadians with disabilities for the year 2002 is $390 million.
September 27, 2002
The Globe and Mail editorial on September 27, 2002 refers to the federal government's poor judgment call to rewrite the Income Tax Act based on its loss of a court case.
"The Canadian government has not taken this loss gracefully. Understandably, miffed at decisions that stretch the definition of disability out of shape, the Finance Department is proposing to rewrite the rules. In doing so, however, it has undermined the objectives of the tax credit. It's harshness is unbecoming."
September 21, 2002
The Government of Canada's Response to the Sub-committee's report, Getting it Right for Canadians: The Disability Tax Credit was quietly tabled in the House of Commons on August 21, 2002 by the Honourable John Manley, Minister of Finance, without any prior notification. Prepared by the Department of Finance, the Response is an insult to all Canadians who care about fairness and equality because it does not address most of the issues raised in the parliamentary committee's report. Furthermore, there is no acknowledgement that there is a problem with the Disability Tax Credit program or that it treats many persons with severe disabilities unjustly.
Responding to the recent controversial review of 106,000 individuals with disabilities, the Response states the following: "The current review is meeting its objectives, which are to ensure that all claimants who applied for the credit are treated fairly and consistently, and to ensure that the DTC program is administered in accordance with the law."
Read a review of the Government of Canada's Response.
September 14, 2002
Deputy Prime Minister, John Manley "dealt a shattering financial blow to Canadians with disabilities and rode roughshod over the country's justice system." Read Helen Henderson's excellent article in The Toronto Star on Saturday, September 14, 2002.
Spetember 9, 2002
Recent court rulings have interpreted the legislation regarding the tax credit in a more humane and compassionate manner than Finance is willing to accept.
"I am extrordinarily disappointed with this decisions by the Department of Finance," said Dr. Carolyn Bennett, MP for St.Paul's and Chair of the Sub-committee on the Status of Persons with Disabilities. "Everything we have done to move this process forward in a democratic way has been undone."
"We feel like the rug has been pulled from under us, said Fred Dawe, President of the Schizophrenia Society of Canada, one of the many groups whose members will be affected by this decision. "We have worked in good faith with the government on this issue and now it has not even listened to the recommendations of its own committee."
It's time for the various government departments to break down their silos and work together," explained Laurie Beachell, National Co-ordinator for the Council for Canadians with Disabilities. "The consultation process has been a real struggle for us. We do not believe there is any point continuing consultations with CCRA officials as long as Finance is making decisions in isolation."
August 30, 2002
John Manley, Deputy Prime Minister and Minister of Finance, has proposed amendments to the Income Tax Act as a result of recent court decisions. The unanimous Federal Court of Appeal ruling (Hamilton v. The Queen) stated the legal test is feeding oneself, not simply eating a meal.
Judge Sharlow writes: "...feeding oneself... involves, in my view, something more than eating a meal prepared by another person. One cannot feed oneself unless one is capable of taking basic food stuffs in the form commonly available in a grocery store and cooking or otherwise preparing and setting out a meal."
Judge Sharlow reminds us that "such activities (referring to the extraordinary amount of time required in food preparation for Mr. Hamilton who suffered from celiac disease) are a marked departure from normality and represent a significant departure from what is common and customary... The Appellant must live within the long shadow of this disease and in doing so must bear the additional costs and expend the necessary time to control this impairment..."
Judge Sharlow quotes from Radage v. the Queen, where Judge Bowman wrote, "If the object of Parliament, which is to give to disabled persons a measure of relief that will to some extent alleviate the increased difficulties under which their impairment forces them to live, is to be achieved, the provision must be given humane and compassionate construction."
John Manley disagrees. He does not believe that individuals should be eligible for the tax credit merely on the basis of a dietary restriction that results in an extraordinary amount of time being spent on choosing, shopping for, preparing or cooking food. Specifically, the amendment proposes that the expression "feeding oneself" be defined for Disability Tax Credit purposes to mean the act of putting food in the mouth or swallowing the food.
The proposed amendment for Section 118.4(e) provides that feeding oneself means the physical act of putting food in one's mouth, or swallowing that food. Accordingly, feeding oneself does not include, for example, choosing food, shopping for food as well as preparing and cooking food.
Similarly, dressing oneself means the physical act of putting one's clothes on and removing one's clothes. Accordingly, dressing oneself does not include, for example, maintaining personal hygiene, therapeutic exercise, choosing clothes or shopping for clothes and washing clothes.
Benefits for Canadians with disabilities will be seriously eroded if Parliament keeps changing the rules everytime it doesn't agree with the interpretation of the legislation in our courts.
July 30, 2002
ln a survey conducted on July 18 and 19, 2002, not one of the CCRA clerks answering the general inquiries line provided all of the correct information when asked about the appeal process.
One of the clerks was quite blunt when he said, "They (CCRA) don't wish someone to file an appeal if they don't meet the criteria." I was also astonished to learn, "This year, they (CCRA) changed the eligibility requirements. They found so many Canadians were getting the tax credit." Someone else was quite sympathetic when I explained that I was trying to help a friend of mine. But she said, "There is not much else we can do for her." She had no information about the appeal process. Another clerk advised that an individual whose claim had been denied had to start the process all over again by going to the doctor to have a new form filled out. "All I can suggest is that she try again," was her final comment.
If you disagree with the decision by CCRA to deny the tax credit, check with your MP's office to make sure that you are being provided with the correct information. If you are one of the rare people who actually reads the General Income Tax and Benefit Guide from cover to cover, you will find the information on page 10.
For more information, see Appeal Guidelines.
July 7, 2002
A number of MPs are sending out form letters about the Disability Tax Credit rather than responding directly to their constituents' concerns. This practice is inexcusable and simply indicates that they are not willing to support much-needed reform of the DTC at this time. If you receive a form letter from your MP, write back or call and let him/her know that a form letter is unacceptable and that you wish a specific response to your query. Be polite but be persistent.
In Canada, courts have emphasized that "benefits-conferring legislation ought to be interpreted in a broad and generous manner" because "such legislation has a benevolent purpose."
(Mr. Justice Julius A. Isaac of the Federal Court of Appeal in Villani v. The Attorney General of Canada.)
June 20, 2002
16 major health charities representing millions of Canadians with disabilities are rallying behind the Sub-committee's report which calls for immediate changes to improve the administration of the Disability Tax Credit.
The report, Getting it Right for Canadians: The Disability Tax Credit, calls for amendments to the Income Tax Act and a complete overhaul of the tax credit.
Organizations endorsing changes of the DTC program include: Arthritis Society, Canadian Association for Community Living, Canadian Hard of Hearing Association, Canadian Mental Health Association, Council of Canadians with Disabilities, Easter Seals / March of Dimes National Council, Multiple Sclerosis Society of Canada, the Parkinson Society Canada and the Schizophrenia Society of Canada.
May 31, 2002
In a unanimous decision, (Attorney General of Canada v. Buchanan), the Federal Court of Appeal dismissed an appeal the Minister of National Revenue seeking to overturn the decision of the Tax Court of Canada to allow the Disability Tax Credit for James W. Buchanan.
The Buchanan case sets the legal standard for the tax credit for all individuals with mental impairments. Judge Rothstein noted in the unanimous ruling, "Based upon the evidence given by the psychiatrist... the respondent's inability to perceive, think and remember was of such severity that the respondent was unable to perform the necessary mental tasks required to live and function independently and competently in every day life."
April 30, 2002
Intervener status was granted to the Canadian Mental Health Association, the Council of Canadians with Disabilities and the Canadian Association for Community Living by the Honourable Mr. Justice Marshall E. Rothstein of the Federal Court of Appeal in Attorney General of Canada v. James W. Buchanan.
March 21, 2002
The report, Getting it Right for Canadians: The Disability Tax Credit, is tabled in the House of Commons.
The report criticizes CCRA for practices that are "grossly inadequate for people with disabilities" and recommends immediate action to reform the DTC. The government has 150 days to respond to the report.
February 5, 2002
"… from our point of view, the form is consistent with legislation."
Presentations at Sub-committee hearing by CCRA officials :
January 31, 2002
Lembi Buchanan launches the www.disabilitytaxcredit.com web site to provide information on the initaitive to reform the Disability Tax Credit.
January 29, 2002
The DTC …."is a program that's in disarray."
Presentations at Sub-committee hearing made by:
December 11, 2001
Open letter to Martin Cauchon, Minister of National Revenue from the Sub-committee on the Status of Persons with Disabilities asking him to cancel the audit of 106,000 disabled Canadians and send each one of them an apology letter.
December 11, 2001
"Canadians… can expect this agency to be fair and consistent in its treatment of clients."
Presentations at Sub-committee hearing by CCRA officials:
December 4, 2001
"Most people with disabilities don't want to think of temselves as disabled every day of their lives."
Presentations at Sub-committee hearing made by:
November 27, 2001
"A just result is all I am asking for."
Presentations at Sub-committee hearing made by:
November 20, 2001
"The fight just never ends."
Presentations at Sub-committee hearing made by:
November 5, 2001
Dr. Carolyn Bennett announces that the Sub-committee on the Status of Persons with Disabilities will hold public hearings to review the disability tax credit.
October 19, 2001
CCRA sends letters to 106,000 Canadians with disabilities asking them to requalify for the Disability Tax Credit.
June 1, 2001
Tax Court Judge Diane Campbell reinstates the tax credit for Appellant in James W. Buchanan v. The Queen 2000.
March 22, 2001
Lembi Buchanan submits a brief asking for a full review of the Disability Tax Credit Certificate Form T2201 to Dr. Carolyn Bennett, Chair of the Sub-committee on the Status of Persons with Disabilities.
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