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.
This bill, known as Bill C-211, aims to simplify the process for Canadians who have a mental or physical impairment and are seeking disability benefits. Currently, individuals might have to apply for similar benefits at both the provincial and federal levels, which can be a difficult and repetitive process. The bill proposes to create a 'deeming provision' which means if you are approved for a disability tax credit or benefit by your province, you would automatically be considered eligible for the federal disability tax credit and Canada Pension Plan disability benefits. This would apply for the 2026 tax year and onwards, unless the federal Minister of National Revenue decides otherwise. The goal is to reduce the burden on individuals with disabilities and their families by streamlining the application process. This would affect individuals who receive provincial disability benefits and would like to access federal disability tax credits or Canada Pension Plan disability benefits.