January 8, 2018
There are plenty of problems that need to be addressed by the newly appointed Disability Advisory Committee. An excellent recap of all the concerns facing us is captured in the article, "Breaking down barriers to the disability tax credit" written by Jennifer Zwicker and Stephanie Dunn. For many people, however, time is not on their side. Not everyone has the luxury to wait until our committee makes it recommendations for consideration in the hopes that they will be implemented.
“There are issues that the Canada Revenue Agency can address immediately to make sure those eligible for the disability tax credit receive it.”
Let’s remember that we all have Members of Parliament representing our interests in Ottawa. It is their responsibility to intervene if there are questions regarding the administration of the DTC when it does not support the parliamentary and legislative intent of the Income Tax Act.
In one of the most important and influential decisions relating to the DTC is Radage v. The Queen, former Chief Justice Donald G. H. Bowman provided the following sensible, practical and compassionate interpretation of the legislation:
"The legislative intent appears to be to provide a modest amount of tax relief to persons who fall within a relatively restricted category of markedly physically or mentally impaired persons… The court must, while recognizing the narrowness of the tests enumerated in sections 118.3 and 118.4, construe the provisions liberally, humanely and compassionately and not narrowly and technically."
TAGS - dtc, cra