Bill Detail
An Act to amend the Income Tax Act and the Canada Pension Plan (deeming provision)
This enactment amends the Income Tax Act to add a deeming provision in relation to the credit for mental or physical impairment set out in section 118.3.
It also amends the Canada Pension Plan to add a deeming provision in relation to disability pensions and benefits.
Bill C-211 aims to simplify the process for Canadians with disabilities to access federal disability tax credits and Canada Pension Plan disability benefits. Currently, individuals may have to apply separately at both provincial and federal levels for the same impairment, causing hardship. This bill proposes a 'deeming provision' which means if someone is already eligible for a provincial disability tax credit, pension, or benefit, they would automatically be considered eligible for the federal equivalent, unless the Minister decides otherwise.
This change would affect individuals with mental or physical impairments who currently navigate multiple application processes. By recognizing provincial eligibility, the bill seeks to reduce the administrative burden and stress on these individuals, making it easier to receive the support they need. The proposed changes would apply to the 2026 and subsequent taxation years.
Legislative Timeline
Votes
Yes / No Ratio
How each party voted
| Party | Position | Yes | No |
|---|---|---|---|
| Bloc | Yes | 100% | 0% |
| Conservative | Yes | 100% | 0% |
| Green | Yes | 100% | 0% |
| Liberal | Yes | 100% | 0% |
| NDP | Yes | 100% | 0% |