Policy Options for Federal Disability Programs - The Disability Tax Credit (DTC) Improving Accessibility for Adults with Cystic Fibrosis (CF)
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2016-09
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Abstract
The Disability Tax Credit (DTC) is fundamental to federal Canadian disability programs. Not only by qualifying for a very substantial tax benefit, retroactive over the previous ten years, but also in the sense that the definitions and qualifications of disabling disease are the necessary prerequisites to many of the other federal programs of potential benefit to adults with cystic fibrosis (CF). The problem outlined here is based on the fact that the disabling disease of adults with CF is not reflected in the structure of the disability definitions within the Income Tax Act.
It is the intent of this report to suggest options, beginning with the statement that the status quo is not at all preferred. Alternatively, two policy considerations to amend what is perceived as distinct legislative disadvantages to Canadian adults with cystic fibrosis are:
• redefine disability by using CF-specific disease criteria that are well accepted as physiologic gradations of disabling functional abilities. As part of this intent, also consider how to include other chronic diseases in this redefinition.
• initiate how to act as patient advocates to assist CF patients to present their rationale best for qualifying within the current taxation rule structure.
As with everything else in medicine, a compromise solution may lead to rewriting the clinical definitions into the next iteration of disability legislation and the new proposed Canadians with Disabilities Act.
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Rabin, Harvey Ronald. (2016). Policy Options for Federal Disability Programs - The Disability Tax Credit (DTC) Improving Accessibility for Adults with Cystic Fibrosis (CF) ( Master's thesis, University of Calgary, Calgary, Canada). Retrieved from https://prism.ucalgary.ca.