Mr. Frank Vermaeten at the Human Resources, Skills and Social Development and the Status of Persons with Disabilities Committee

On February 23rd, 2021. See this statement in context.

February 23rd, 2021 / 4:05 p.m.

Assistant Commissioner, Assessment, Benefit and Service Branch, Canada Revenue Agency

I could say maybe a few words. Again, this is a policy area best directed to the Department of Finance or ESDC.

The DTC is aimed towards those who have a severe disability, so it isn't for everyone. It is considered a benefit that can provide a gateway to other benefits, such as the RDSP. I should note that the RDSP does have a bond and grant element to it to help those lower-income individuals.

I think the DTC is effective at identifying those with a severe disability and then provides a gateway. Of course, it's non-refundable. Therefore, the benefit itself is not necessarily skewed towards those who are working, but as far as the actual dollar value it provides is concerned, because it's non-refundable it's only going to provide a benefit for those individuals who are taxable.

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