Fairness for Persons with Disabilities Act

An Act to amend the Income Tax Act (disability tax credit)

This bill is from the 42nd Parliament, 1st session, which ended in September 2019.

Sponsor

Tom Kmiec  Conservative

Introduced as a private member’s bill. (These don’t often become law.)

Status

Outside the Order of Precedence (a private member's bill that hasn't yet won the draw that determines which private member's bills can be debated), as of March 21, 2018
(This bill did not become law.)

Summary

This is from the published bill.

This enactment amends the Income Tax Act to reduce from 14 to 10 the number of hours necessary for an activity to be eligible for the tax credit for mental or physical impairment, and to include certain activities in the computation of that time.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-399s:

C-399 (2024) Department of Citizenship and Immigration Ombud Act
C-399 (2012) An Act to amend the Income Tax Act (volunteers)
C-399 (2010) An Act to amend the Canadian Environmental Protection Act, 1999 (asbestos)
C-399 (2009) An Act to amend the Canadian Environmental Protection Act, 1999 (asbestos)
C-399 (2007) An Act to amend the Income Tax Act (mutual fund trust accounting principles)
C-399 (2007) An Act to amend the Income Tax Act (mutual fund trust accounting principles)

Fairness for Persons with Disabilities ActRoutine Proceedings

March 21st, 2018 / 3:15 p.m.

Conservative

Tom Kmiec Conservative Calgary Shepard, AB

moved for leave to introduce Bill C-399, An Act to amend the Income Tax Act (disability tax credit).

Mr. Speaker, it is a privilege to bring this bill before the House for consideration at first reading. I thank the member for Calgary Rocky Ridge for seconding my private member's bill.

The bill is entitled “An Act to Amend the Income Tax Act”. In fact, it deals with the disability tax credit. The short name for the bill is “Fairness for Persons with Disabilities Act”. It would increase accessibility for disability tax credit for Canadians living with diabetes as well as those with rare disorders.

The bill would ensure that those who qualify for the DTC actually would receive it and would put a stop to the Canada Revenue Agency practice of denying the tax credit for diabetics and some patients with rare disorders.

Like we saw in 2017, it would do three simple things, and I will not go into the details right now. The bill would reduce the time to qualify for the DTC from 14 hours to 10 hours; it would add the calculation of dosage into the time to qualify for the credit; and it would finally add the words “medical food and medical formula” for the qualification for the DTC.

I want to thank two individuals particularly who helped me in the drafting of the bill: Patrick Tohill from the Juvenile Diabetes Research Fund, as well as John Adams from the Canadian PKU and Allied Disorders.

I remain committed to improving the government's processes through this private member's bill to ensure all Canadians living with a disability receive the benefits they deserve and are entitled to. The bill has the support of the Juvenile Diabetes Research Foundation, Diabetes Canada, Canadian PKU and Allied Disorders, Canadian Nurses Association, and the Canadian Organization for Rare Diseases. I thank them all for adding their voices to the bill.

I look forward to debate in the House.

(Motions deemed adopted, bill read the first time and printed)