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 that 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.
TAGS - DTC, CRA
