It seems like it is becoming an institutional tactic employed by the Canada Revenue Agency (CRA) to disallow the Disability Tax Credit (DTC) on questionable grounds as it relies on the fact that the system is too complicated or expensive for people to challenge its decisions.
When I was asked to assist an individual with her appeal to the Tax Court of Canada, I was shocked to discover several legal errors made not only by the clerical staff evaluating the information from the doctor, but also the appeals officer reviewing her Notice of Objection.
CRA staff does not have the medical training to interpret the disabling effects of the impairment provided by a medical practitioner, whether it is in Form T2201 or the supplementary questionnaire requesting additional information. Just as shocking is the lack of basic knowledge of the Income Tax Act as well as CRA's own policies and procedures.
There is an urgent need to re-establish a working relationship between stakeholders of the special needs community, experienced professionals and the CRA to address problems with the administration of the DTC. In our letter to the Honourable Bill Morneau, Minister of Finance and the Honourable Diane Lebouthillier, Minister of National Revenue, Peter Weissman and I have asked them to address the serious problems with the administration of the DTC by reinstating the Disability Advisory Committee.
Share your concerns with your Member of Parliament by calling the local constituency office or sending a letter to Ottawa. Ask your MP to write to the Ministers responsible for the DTC and request action to ensure a just result for Canadians with disabilities.