Thank you, Madam Chair.
Thank you to the witnesses for being here today.
Broadly speaking, I think everyone here is sensitive to the fact that the disability tax credit meets a need. However, the design leaves a lot to be desired. It has all kinds of flaws, and eventually, it will need to be replaced by something better. That's what I'm hearing.
Ms. Haan, you said the tax system isn't the right entry point for someone who needs help. That reminds me of the saga surrounding the last budget, when the government decreased the marginal tax rate. Basically, it reduced the tax rate for one bracket, and since the tax credit is proportional to the tax rate applicable to that bracket, people with certain income ended up paying more than what they saved with the lower tax rate. That shows the need is there but isn't proportional to the tax rate. The government had to address the matter and partly corrected the problem. It did so, and the opposition pushed for it.
To some extent, you're asking for a complete overhaul of the support provided to people with disabilities. Wouldn't it be better to have just one benefit?
The payment would depend on the person's situation. It could be funded by one department and administered by the Canada Revenue Agency, as one of its responsibilities. It would be totally independent. The criteria could include income, similar to the Canada child benefit. It could be something like that.