The Disability Advisory Committee (DAC) released its third annual report on December 2, 2022. It includes 10 new recommendations for potential improvements to the DTC and its administration.
The recommendations are organized into three categories: disability tax credit (DTC) eligibility and structure; DTC appeals and review process; and protecting the legal interests of DTC applicants where applicable.
The report also celebrates the progress the CRA has made to services for persons with disabilities as a result of past recommendations from the DAC, including:
• legislative changes to the eligibility for the DTC under the categories of mental functions and life-sustaining therapy
• launch of a digital DTC application to make the application process simpler for both medical practitioners and individuals
• a Navigator to support people with more complex situations in completing their applications
The CRA looks forward to undertaking a more in-depth review of these recommendations to determine how the administration of the DTC can be further improved.
To read the DAC annual report, visit: Canada.ca/dac-2022-full-report.