Disability Tax Fairness Campaign

by **Trooper** Fri 10 Apr 2020, 7:59 am

Disability Tax Fairness Campaign

Justice is the foundation
of fair treatment for Canadians with disabilities.

Details Here: Disability Tax Fairness Campaign

by Firestrike Sat 10 Jun 2023, 9:55 am

Larry’s liability

May 25, 2023

Larry failed the Likert test. But then he is only 13 years old. Who could blame him?

The problem is very basic but Larry simply couldn’t find the match in the two very different severity scales in the 2022 revised Form T2201 Disability Tax Credit (DTC) Certificate. It had worked perfectly back in 2021 when the CRA decided to use the same assessment tools for both physical and mental impairments.

As if life couldn’t get more complicated for the medical professionals who complete Form T2201 Disability Tax Credit Certificate for their patients.

The popular rating scale used in surveys is named after its inventor, American psychologist Rensis Likert. The most important fact about Likert scales is the assumption that distances between each choice are equal. For example, if an individual is having issues with mobility or dressing themselves, then the medical practitioner can refer to the five-point rating scale that offers the following choices: Mild -- Mild to Moderate -- Moderate -- Moderate to Severe -- Severe.

But Larry couldn’t find the match for the eligibility criteria in the category for mental functions for everyday life.

Truth be told, I can’t find a match either.

In the three-page section on mental functions in Form T2201, there are only three choices for each of 28 examples:

1. “No limitations” which doesn’t exist in the Likert scale for physical impairments.
2. “Some limitations” which may or may not match with “Moderate” in the Likert scale but probably isn’t severe enough to qualify an individual for the DTC.
3. “Very limited capacity” doesn’t match up either since it is even more extreme than just “severe.”
Why has the CRA made a determination that is not supported by the legislation or case law, that only individuals with “very limited capacity” in their judgment, memory, problem-solving and other examples in Form T2201 qualify for the DTC?

Why indeed?

The legislation is clear. Physical and mental impairments are given equal weight in the language of the Income Tax Act. Therefore, a match is essential to ensure that the assessment tools are the same for both categories of impairments. Otherwise, the CRA is discriminating against an entire class of some of the most vulnerable members of our society, those living with chronic and persistent mental illness, early dementia, intellectual challenges and autism spectrum disorder.

Already, there are reports that some doctors are unwilling to complete the new form because of the harsher test, even for patients previously eligible for the DTC.

It’s time to contact your MP in Ottawa and raise your concerns.

Disability Tax Fairness Campaign

by Stealth Sat 25 Nov 2023, 6:46 am

An Accidental Advocate

June 23, 2023

An Accidental Advocate is a a poignant portrayal of the difficulties people with mental illness face when trying to access the Disability Tax Credit and how the CRA continues to take advantage of the most vulnerable Canadians in our society.

In his review, David Goldbloom, professor of psychiatry for the University of Toronto describes An Accidental Advocate in the following manner: “This book is many things: a nuanced clinical depiction of bipolar disorder; an Erin Brockovich-style memoir of taking on the tax bureaucracy; and – above all – a love story.” Lembi Buchanan is “dogged and feisty” in pursuit of fairness for people with disabilities. She chronicles her fight for fair tax treatment for thousands of Canadians with disabilities who have been discriminated against by a government that views severe and persistent mental illness as being less disabling as physical impairments.

In his Foreword, Murray Rankin, Lembi’s former MP and current MLA notes that, “An Accidental Advocate illustrates how the CRA is a bureaucracy out of control, reluctant to make things right, once and for all.”

With the Royal Assent of the Canada Disability Benefit, there is an urgency to fix the DTC, especially if the DTC becomes the gateway for the new benefit.

For further information as well as excerpts from the memoir, please visit www.anaccidentaladvocate.ca.

Disability Tax Fairness Campaign

by **Forcell** Fri 19 Jan 2024, 12:12 pm

Episodic conditions may qualify for the DTC

January 15, 2024

Disability Tax Fairness Campaign

by **Proctor** Mon 26 Feb 2024, 5:01 pm

New and Improved Disability Tax Credit Certificate

January 30, 2024

Disability Tax Credit News

by Mercury Thu 14 Mar 2024, 7:54 pm

Canada Revenue Agency releases 2023 Fourth Annual Report by the Disability Advisory Committee

March 14, 2024

The Canada Revenue Agency (CRA) has released the “2023 Annual Fourth Report” by the Disability Advisory Committee. The Report summarizes the work of the committee, the progress of previous recommendations, and makes 26 new recommendations.

The DAC was reinstated in November 2017, after a lapse of more than 10 years, to address serious problems with the administration of the DTC. Thousands of eligible Canadians with disabilities were being left behind because of CRA’s disregard for Section 12 of the Interpretation Act reads as follows:

“Every enactment is deemed remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects.”

There is no question that there have been considerable improvements to the determination of eligibility for the DTC in many categories of disability. Nevertheless, the Report notes that there continues to be problems facing some of the most vulnerable members of our society because the eligibility criteria for the DTC are inconsistent and lack clarity in certain instances such as the criteria related to impairments in mental function and/or episodic conditions.

Right from the beginning of its mandate, the DAC has strongly urged the CRA to discontinue the practice of interpreting the phrase “all or substantially all the time” in DTC applications as 90% of the time. This interpretation requires applicants to show that their impairment(s) affect their basic activities of daily living 90% of the time, which can be difficult to assess for people with episodic and/or mental disabilities. While the CRA has agreed to exclude explicit reference to 90% in the electronic form, there is a clear reference to the 90% standard in the “Important notes on patient eligibility” on Page 3 in Part B of the medical practitioner’s section in the paper form. The inconsistency in the application process discriminates against individuals who prefer to have their doctor complete the paper, rather than the electronic form.

The DAC also highlights the need to shift from the medical model to the biopsychosocial model of disability, emphasizing the importance of considering biological, psychological, and social factors when understanding an individual's medical condition.

A 2017 Survey on Disability notes that one in five, approximately 6.2 Canadians aged 15 years and over live with a disability: 37% were classified as having a mild disability; 20%, a moderate disability; 21%, a severe disability; and 22%, a very severe disability. The prevalence of disability increases with age: 13% among youth aged 15 to 24 years; 20% among working age adults aged 25 to 64; and 47% among persons aged 75 years and over.

Disability Tax Fairness Campaign

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