Mr. Speaker, with respect to the above-noted question, what follows is the response from the Canada Revenue Agency, CRA, for the period of January 1, 2020, to December 13, 2023, the date of the question.
With regard to parts (a) and (b), while the question requests data based on those in receipt of the disability tax credit, DTC, namely certificate holders, the CRA’s DTC income data is structured based on claimants.
The one-to-one relationship between claimants and certificate holders is difficult to ascertain, with the possibility of more than one individual being a claimant on the same certificate. For this reason, CRA is unable to provide the income breakdowns of certificate holders, the beneficiaries, and is not in a position to respond in the manner requested.
The CRA has publicly released detailed statistics on the DTC featuring data on the number of people claiming the DTC, amounts claimed and applications accepted and rejected. This information is available at the following website: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/income-statistics-gst-hst-statistics/disability-tax-credit-statistics.html.
This includes data on the number of DTC claimants benefiting through a tax reduction, broken down by net income range. For the most recent such data, please see https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/dtc-stats/dtc-tbl14-2021-e.pdf