MP Tom Kmiec Introduces Bill to Improve Access to the Disability Tax Credit


March 21, 2018


OTTAWA – Deputy Shadow Minister for Finance Tom Kmiec has proposed legislation in the House of Commons that aims to improve accessibility to the Disability Tax Credit (DTC). This work builds on previous efforts by Canada’s Conservatives to ensure that Canadians eligible for the DTC receive it.

In 2017, the Canada Revenue Agency began restricting access to the DTC that affected hundreds of Canadians living with diabetes and other rare diseases, after it changed the interpretation of the rules around life-sustaining therapy and associated requirements for these types of diseases.

Bill C-399, the Fairness for Persons with Disabilities Act, amends the Income Tax Act to reduce the threshold for the number of hours necessary for an activity to be eligible for the tax credit from 14 to 10.

In the case of therapy that requires a regular dosage, it takes into consideration time spent on calculating the dosage to qualify for the DTC. This will protect diabetics and certain rare disease patients for whom the calculation of their dosage takes considerable time.

It also adds medical food and formula to qualifying for the DTC in order to add certainty for patients with certain rare diseases.

MP Kmiec added, “I expect Bill C-399, An Act to amend the Income Tax Act (disability tax credit), short title Fairness for Persons with Disabilities Act, will have favour amongst all parties. It’s a common sense bill that will leave more money in the pockets of persons with disabilities to cover the medical costs associated with managing their disease. I am committed to improving the government’s processes to ensure that all Canadians who are eligible for the DTC actually receive it.”


For more information, please contact:

Office of Tom Kmiec, MP