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.
We believe that for individuals with type 1 diabetes, with respect to the disability tax credit, it ought to be a simple process where anyone who has been diagnosed with type 1 diabetes immediately qualifies for the disability tax credit.
Type 2 diabetes is more wide-ranging and there are a greater number of individuals who have type 2 diabetes. Some individuals in the type 2 diabetes category also require insulin therapy. This is where we think the disability tax credit can be well aligned with Canada Revenue Agency's disability advisory committee's recommendations. They stated in recommendation 14 that individuals who require therapy and didn't have it could not survive, or they would face serious, life-threatening challenges. We believe that individuals with type 2 diabetes who are on insulin therapy would fall into that category, so we welcome that recommendation.
We think that if the recommendation is implemented, the administrative burden would decrease significantly for those individuals who are on insulin therapy. All of the challenges around the 14-hour rule would dissipate and certainly make things easier to qualify and be eligible for that disability tax credit.