Thank you, Mr. Chairman.
I'm just going to give a brief overview of the bill, in case anyone hasn't had a chance to read it and just to remind you of what it's about.
The intention in bringing it here was very straightforward. I want to see increased protection for disabled Canadians from the predatory practices of some disability tax credit promoters who see the tax credit as an opportunity to profit from the reduced circumstances of others.
Parliament voted in this tax credit with the recognition that Canadians living with disabilities face exceptional challenges. Canadians may be eligible for the disability tax credit if all of the time or substantially all of the time they're unable to perform one or more of the basic activities of daily living, or if it takes an inordinate amount of time, even with therapy and the use of appropriate devices and medication. Basic activities of daily living would include things like speaking, hearing, and eating. The wide array of disabilities eligible under the disability tax credit is important.
For the average Canadian, the maximum federal amount that could be claimed was $7,341. That was in 2011. That resulted in maximum federal tax savings of up to $1,101.
A number of years ago, the government allowed the disability tax credit to be retroactive. As a consequence of that, instead of $1,000 or a little bit more being refundable, it can amount to $10,000 or $15,000, and out of this sprang a cottage industry of disability tax promoters. They help people fill out their tax form to qualify for the disability tax credit, but at present there are no regulations or restrictions, and we're seeing some inordinate fees charged against the people who are qualifying for the disability.
So that's the purpose: to put some restrictions in place.
I really appreciate the questions we received pertaining to the bill during debate. There were questions about who is going to be exempted—we'll talk about that today—and what the limitations are. There was a concern that we should have fines that are greater than the cost of doing business.
There were also concerns about potential jail time. I think we addressed that concern, in that this bill is only meant to address fines and penalties for those who overcharge their customers. Any other offences would be covered under tax law. There are set rules and enforcement in place for that.
We can go forward from there. Thank you very much, Mr. Chairman.