Finance committee  Thank you for this opportunity. The advisory committee is Canada Revenue Agency's disability advisory committee. They recommend replacing the current eligibility requirements, which include the 14-hour a week rule, with the following: Individuals who require life-sustaining therapies (LSTs) are eligible for the DTC because of the time required to administer these therapies.

Finance committee  Again, we believe that's being aligned with that recommendation makes perfect sense.

Finance committee  Let me begin with type 1 diabetes. This is a disease that affects individuals. It often comes on in childhood, although it can be diagnosed later in life. This is the situation where the pancreas does not work properly and insulin is required for life. Insulin is a life-saving therapy for those individuals with type 1 diabetes.

Finance committee  Yes. The short answer there, of course, is yes. We believe that seven would be an improvement over 14, but seven still requires administrative burdens and still requires back and forth with health care professionals. There is confusion around what qualifies for the seven hours, when as you said so eloquently, individuals who have type 1 diabetes and who are on insulin therapy require insulin therapy to maintain their life, as harsh as that is.

Finance committee  Thanks very much for the question. Unfortunately, I think you've hit the nail on the head with respect to the disability tax credit. We find that the process for eligibility is full of administrative burdens. Patients are required to fill out lengthy, lengthy forms and communicate with their health care professional.

Finance committee  You know, it sounds to me as though we're well aligned on this issue. We certainly thank you for all your hard work on the issue. The bottom line is that we're asking the federal government to just simply consider granting eligibility for the disability tax credit to all Canadians with diabetes who are on insulin therapy.

Finance committee  Thank you, Mr. Chair. I'm Andrew Jones, executive director of government affairs, policy and advocacy at Diabetes Canada. It's a pleasure to be here this morning to assist in your study of Bill C-19. I'm looking forward to discussing an important issue for people affected by diabetes that aligns with your current study, which is the disability tax credit.