Human Resources committee  I want to add that the government makes contributions in the form of grants and bonds. I represented an individual with autism in a Tax Court case. He had $58,000 in a registered disability savings program. He had been getting the DTC since 1990, and then he was denied in 2015. H

Human Resources committee  I made a submission, but I will also send the numbers when I get back home.

Human Resources committee  You can be hugely helpful right now. All you have to do is ask CRA to follow the legislation, the Income Tax Act, in how they administer the disability tax credit. The 90% threshold that's in all the forms now, which was introduced in 2012, is not legal. It is illegal, and it's n

Human Resources committee  No, we don't. I founded the Disability Tax Fairness Alliance—Michael Prince was one of the first people to step in and support the alliance, and he is a member—just to reinstate the disability advisory committee that had been disbanded in 2006, so we can not only advise the minis

Human Resources committee  The examples were removed slowly. By the time we got to 2012, there were no examples at all. The CRA has a document called RC4064, and those examples are in it, but most doctors aren't going to go and hunt down documents from CRA. In my written submission, I have one of the exam

Human Resources committee  It's very difficult. I assist a lot of individuals with their applications, with their appeals, even up to the Tax Court of Canada. I don't charge a fee. I just do this because it provides me with insight into what's going on at CRA. Actually, in one appeal case the doctor refuse

Human Resources committee  It's on the form that the applicants and the doctors complete. The 90% has been traditionally defining “all or substantially all of the time” with GST cases. There have been several GST cases that have gone to court, and in every single case the judge has ruled against the 90% th

Human Resources committee  It's fightingforfairness.ca.

Human Resources committee  Justice Donald Bowman, former chief justice of the Tax Court of Canada, was always very adamant about this arbitrary definition. I was very distressed when CRA, almost two years ago, sent out a PowerPoint to all MPs, a brief analysis of the eligibility criteria for the DTC, and i

Human Resources committee  I'm sorry?

Human Resources committee  The examples are no longer there.

Human Resources committee  Thank you very much for the opportunity. I want to thank all of you for your interest in this subject. I see pretty much a full table. I think that's important in terms of the interest in disability issues. The Disability Tax Fairness Alliance is a coalition of more than 25 memb