Canada Revenue Agency  Mr. Speaker, all Canadians must receive the tax credits to which they are entitled. No changes have been made to the eligibility criteria for the disability tax credit. I am pleased to say that the number of approvals rose by 20% between 2014 and 2016. We have taken action and I will continue to work for the most vulnerable as I have done throughout my life.

Canada Revenue Agency  Mr. Speaker, our government pledged that the agency would administer measures for persons with disabilities in a fair, transparent, and accessible way. Last week, I was proud to announce that the disability advisory committee, which our colleagues opposite disbanded in 2006 when they were in government, was being reinstated.

Canada Revenue Agency  Mr. Speaker, all Canadians must receive the tax credits to which they are entitled. I am pleased to say that there was a 20% increase in the number of approvals of this credit between 2014 and 2016. We put in place measures to make these credits more accessible, and they are working.

Canada Revenue Agency  Mr. Speaker, our government is implementing important measures to help the most vulnerable Canadians. In 2015-16, our government invested more than $41 million in diabetes research. In budget 2017, we are investing $5 billion in mental health supports for about 500,000 young people.

Canada Revenue Agency  Mr. Speaker, our government pledged that the Canada Revenue Agency would administer measures for persons with disabilities in a fair, transparent, and accessible way. I was proud to announce that the disability advisory committee, which was disbanded by the former Conservative government in 2006, was being reinstated.

Canada Revenue Agency  Mr. Speaker, our government is fully committed to combatting tax evasion and aggressive tax avoidance. The CRA has an effective recovery process. This process was strengthened through our historic investments in 2016 to ensure that the CRA has all the tools it needs to effectively combat tax cheats.

Questions on the Order Paper  Mr. Speaker, with regard to parts (a) and (b), the Income Tax Act, ITA, states that, with certain exceptions, “the value of … benefits of any kind whatever received or enjoyed ... in respect of, in the course of, or by virtue of an office or employment” be included in income. To assist with the interpretation of the ITA, the CRA has a long-standing administrative policy that states that employee discounts on merchandise are generally not taxed, except in certain situations when a discount on merchandise is included in income.

The Environment  Mr. Speaker, I would like to clarify something for my colleague opposite. When he asked his question, I though he was asking me if I had met with representatives of Diabetes Canada. I met with them this week, but I have not yet met with Autism Canada representatives, although I am looking forward to meeting with them, as well.

Taxation  Mr. Speaker, last week, we proudly announced that we are re-instating the agency's Disability Advisory Committee, which was abolished by the Conservative government in 2006. We recognize that autism spectrum disorder has a significant and lifelong impact on individuals and their families.

Taxation  Mr. Speaker, we recognize that Canadians affected by wildfires, especially in British Columbia, are facing challenges. The Canada Revenue Agency is committed to providing taxpayer relief in the event of natural disasters, such as the B.C. wildfires. Every application for taxpayer relief is examined individually.

Taxation  Mr. Speaker, I would like to inform my colleague that I met with the representatives of Autism Canada this week.

Taxation  Mr. Speaker, we recognize that the Canadians affected by wildfires, especially in British Columbia, are facing challenges. The Canada Revenue Agency is committed to helping them and easing their burden. The agency provides taxpayer relief in the event of natural disasters such as the B.C. wildfires.

Canada Revenue Agency  Mr. Speaker, our government pledged that the agency would administer measures for persons with disabilities in a fair, transparent, and accessible way. I was proud to announce that the disability advisory committee, which was disbanded by the former Conservative government in 2006, was being reinstated.

Taxation  Mr. Speaker, as I said, I am dedicated to ensuring that Canadians, especially the most vulnerable, get the benefits they are entitled to. That is an absolutely key part of my mandate. I can assure my colleague that the CRA does not withhold the Canada child benefit for want of a spouse's signature.

Taxation  Mr. Speaker, I am dedicated to ensuring that Canadians, especially the most vulnerable, get the benefits they are entitled to. That is a key part of my mandate. The CRA has never set out to make life more difficult for anyone. We realize that some people cannot provide all of the information needed for the agency to review their files.