Article Summary
Disability Tax Fairness
Report by Technical Advisory CommitteeThe Technical Advisory Committee on Tax Measures for Persons with Disabilities was appointed in 2003. The Committee’s mandate was to recommend how the federal government could improve the treatment of persons with disabilities under the income system. The Committee considered a wide range of possible actions and then developed recommendations for improving the tax system’s fairness both from policy and administrative perspectives. It then prioritized its recommendations.
These recommendations focus explicitly on changes that can be made within the existing tax system to improve both the fairness and adequacy of several key provisions. They fall within three areas: 1) changes to clarify the legislative and interpretive intent of the disability tax credit and to improve its administration; 2) proposals that focus primarily upon the ‘itemizable’ costs of disability and various tax measures that enable persons with disabilities to pursue education, training, or employment; and 3) improved tax measures that recognize the additional costs of care-giving. The report concludes with the Committee’s ideas for future directions. The full report of the Technical Advisory Committee was released in December 2004.
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Policy Publication Details
| Author(s): | Technical Advisory Committee; | ||
| Publisher: | Caledon Institute of Social Policy [ Visit Website ] | ||
| Year Published: | 2005; | Publisher Type: | Research Institute |
| Publicly Available: | Yes | Research Focus: | National; |
| Registration Required: | No | Language: | English |
| Payment Required: | No | Publication Format: | Adobe PDF |
Subjects / Categories:
Policy Articles / Fiscal & Budgetary / Tax Policy
Policy Articles / Welfare & Social Issues / Disability
Policy Articles / Fiscal & Budgetary / Tax Policy / 2005
Policy Articles / Welfare & Social Issues / Disability / 2005
Policy Articles / Fiscal & Budgetary
Policy Articles / Welfare & Social Issues
Keywords / Tags:
federal government; persons with disabilities; tax measures; Technical Advisory Committee; ;