Swicker and Dunn - 2018 - Breaking down barriers to the disability tax credit

Last modified by Hendrick Guerra on 2019/04/11 21:03

Source

Swicker J, Dunn S

Swicker.PNG

Year

 2017

Region

Canada

Calgary

Type

Journal Article - Expert Opinion

Objective

Propose issues that the Canada Revenue Agency can address to make sure those eligible for the disability tax credit (DTC) actually receive it.

Key Notes/Findings:

  • Recommends the recent announcement that the Disability Advisory Committee will be reinstated in 2018
  • Three major barriers to accessing DTC need to be addressed:
    • DTC is a non-refundable credit
    • Eligibility Criteria are poorly operationalized
    • Clarify application and appeals processes

References:

1. Swicker J, Dunn S. Breaking down barriers to the disability tax credit [Internet]. Policy Options. [cited 2018 Jun 14]. Available from: http://policyoptions.irpp.org/magazines/january-2018/breaking-down-barriers-to-the-disability-tax-credit/

2. Canada Revenue Agency. Disability Advisory Committee (DAC) [Internet]. 2018 [cited 2018 Sep 21]. Available from: https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/disability-advisory-committee.html

Created by Hendrick Guerra on 2018/08/21 21:52
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