First of all, Mrs. MacKenzie was my mom.
In terms of folks who are benefiting from the disability tax credit, there is the actual taxation issue. For us, it's more about how this is yet another barrier if people think it's not as worthwhile as it's purported to be, even if they are not paying a lot of tax. It turns out, by the by, that the Library of Parliament, in its analysis, found that the most impacted are people who are earning on the low end.
