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Income Documents

Table of Contents



Academic Articles


INSIGHT: Income Support and Tax Relief for People with Disabilities

(Perception Volume 20, 2, 1996)
Gail Fawcett and Richard Shillington
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Abstract

This issue of Insight highlights some findings from tax data from the federal government’s task force on economic security income support programs and tax system, as well as findings from a book by Gail Fawcett on the economic circumstances of Canadians with disabilities. The areas covered in this issue include Income support programs for persons with disabilities, Employment for Persons with Disabilities, and whether the tax system can help.


The Canada Pension Plan Disability Program: Values and Solutions

(University of Victoria, 2003)
Prince, M.J.
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Abstract

A comprehensive approach is essential for addressing the fragmentation of the current system of disability income and supports in the country, and to advance the vision of full citizenship for people with disabilities. In this submission to the Parliamentary Sub-Committee on the Status of Persons with Disabilities, Prince examines the values that need to drive the reform of the income support system for Canadians with disabilities and offers suggestions for pathways that can be taken to accomplish those goals.


Articles from Disability and Research Organizations


An Annotated Bibliography on Disability Related Income Supports Systems in Canada

This annotated bibliography provides a review documents that offer proposals for reform of the disability supports income system in Canada. The documents are listed alphabetically and come from academic, governmental and disability organization sources over the last 30 years. Some documents cover or compare the United States, international and provincial systems, while the majority of the documents cover national reform proposals. Where the documents are available on-line the link has been included.
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Disablement and Feminisation of Poverty

Disabled Women’s Network Ontario, (Women in Action, 2001)
Maria Barile
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Abstract

This article explores the connection between gender, disability and poverty and the resulting conditions of life women with disabilities in Ontario experience. The article argues that women with disabilities face a higher degree of marginalization and poverty as a result of the dual oppression resulting from negative attitudes toward people with disabilities and toward women.


Statement by the Canadian Labour Congress to the Department of Finance Consultation on Eligibility for the Disability Tax Credit (DTC)

(Canadian Labour Congress, 2003)
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Abstract

In this submission the CLC endorses recommendations regarding eligibility for the Disability Tax Credit which put forward in the March 2002 report of the House of Commons Standing Committee "Getting it Right for Canadians: The Disability Tax Credit." This brief puts the DTC in a wider policy context, but speaks narrowly to the issue of eligibility which is the subject of the current Department of Finance consultation.


A Call to Combat Poverty and Exclusion of Canadians with Disabilities by Investing in Disability Supports

Council of Canadians with Disabilities
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Abstract

In this document the Council of Canadians with Disabilities (CCD) and the Canadian Association for Community Living (CACL) call on the federal government to take principled and committed leadership in the 2005 Budget to combat the poverty and exclusion of Canadians with disabilities. The paper argues that the first step in combating poverty and exclusion is to ensure people have access to the disability-related supports they need: aids and devices, personal assistance, environmental accommodations, etc. With supports that are flexible and responsive as people age and make transitions people with disabilities learn, become employed, raise families, contribute to their communities, and to the social and economic well-being of Canada.


Economic and Social Participation: Income and Other Supports for People with Disabilities

(1st CLC National Disability Rights Conference, 2000)
Havi Echenberg
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Abstract

This document reviews the issues and barriers facing people with disabilities in the work force and in the broader community that contribute to economic insecurity for people with disabilities. The paper discusses the level of services and supports available for people with disabilities, their rights in the labour force in the legal system and how this impacts people with disabilities attempting to enter the workforce and those who acquire a disability while employed.


Facing a Life of Barriers: Aboriginal People with Disabilities

(First Nations Confederacy of Cultural Education Centres, 1996)
First Nations Confederacy of Cultural Education Centres
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Abstract

Sections 4 to 8 of this report present a profile of First Nations persons with disabilities who were residing on Indian reserves at the time of the Aboriginal Peoples Survey data collection. Section 9 presents an overview of First Nations children who were living on Indian reserves during the Aboriginal Peoples Survey data collection. Section 10 provides some conclusions based on the data presented in the report.

Table 1 in section 4 provides an age breakdown for the adult Canadian population, the Aboriginal identity population and the First Nations population living on Indian reserves as well as the disability rates for these three populations. All other tables in Sections 5 through 8 will include data for all or some of six sub-populations. For ease of presentation in the tables, the acronyms to be used for these six populations are provided in the box below.


Taxing People with Disabilities: Selected Features of the Income Tax System in Canada and Their Impact on People with Disabilities in Alberta

(Alberta Committee of Citizens with Disabilities, 1999)
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Abstract

This paper argues that three features of the general income tax form, as well as one new income-tax-based benefit programme, namely the new Caregiver Amount Tax Credit, the Disability Tax Credit, the Medical Expenses Credit, and the relatively new Canada Child Tax Benefit respectively, may, either alone or in combination with any of the others, affect family and/or personal incomes as well as the income tax situations of people with disabilities or families in which one or more dependants has a disability. Ultimately, these difficulties stem from problems with accessibility and eligibility problems. Many people with disabilities are also unaware of the range of services available directly or indirectly through Revenue Canada. The report makes a number of recommendations for the federal and Alberta provincial government to improve the tax system.


Urban Poverty in Canada: A Statistical Profile

(Canadian Council on Social Development, 2000)
Kevin K. Lee
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Abstract

Published in April 2000 by the Canadian Council on Social Development, this study uses the most recent statistics available to compare poverty rates among Canadian cities and provide a profile of Canada's urban poor. Special attention is given to poverty rates among visible minorities, immigrants, people with disabilities, and Aboriginal peoples living in urban areas.


Projet de réforme du Régime de rentes du Québec

(Office des personnes handicapées du Québec (OPHQ))
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Abstract

In this french working paper, OPHQ analyzes the governmental propositions' impacts about the Régime des rentes du Québec reform. It recommends soltuins by taking in account the peculiar economic situation of the disabled people and their families.


Ontario Disability Supports Program: Income Supports

(ARCH: A Legal Resource Centre for Persons with Disabilities, 2003)
Wintermute, Dianne.
PDF Format
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Abstract

These materials constitute a summary of the disability income system delivered through the Ontario Disability Support Program Act (ODSPA). The ODSPA was proclaimed in effect on 1 June 1998. The ODSPA came into effect at the same time that the Family Benefits Act (FBA) was repealed. The Ontario Disability Support Program (ODSP) replaced the income program for persons who were deemed "disabled" or "permanently unemployable" under FBA definitions.


Council of Canadians with Disabilities (CCD)

Disability Income, Supports and Services Project: Consultation Report
(CCD, 1998)
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Abstract

This paper reports on a consultation conducted by the Council of Canadians with Disabilities (CCD) as part of its Disability Income, Supports and Services Project. The consultation was held in Winnipeg on June 5-6, 1998, in conjunction with the CCD's Annual General Meeting. The purpose of the Project is to review CCD's position on the issues in question and to work towards updating these positions, so as to make proposals to the federal/provincial/territorial governments which will better address the needs of Canadians with disabilities.


Comparison of Disability-Specific Social Assistance
(and related programs) in Alberta, British Columbia and Ontario

(CCD, 1998)
Beatty, Harry.
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Abstract

The document is intended to provide a framework for discussion and further policy development, by showing in general terms, the similarities and differences among the disability-specific social assistance programs, and related programs, in three Provinces: Ontario, BC and Alberta.


Rapport final d'un groupe d'experts mandatés par l'OPHQ : Un système de compensation plus équitable pour les personnes handicapées

(Office des personnes handicapées du Québec (OPHQ), 2004)
PDF format (french only)

Abstract

This french report is an initiative of the OPHQ, which decided to form an expert group about equitable compension, in 2000. It acknowledges inequalities between Quebeckers in regard of the financial and material supports availalble to them. They outline solutions to permit a greater fairness concernind supports policies.


Saskatchewan Voice of People with Disabilities, Inc.

Caledon Institute for Social Policy

The Disability Supports Deduction: A Big Small Step (Caledon Institute, 2004)
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Abstract

Gives a thorough explanation and analysis of the Disability Supports Deduction announced in the 2004 Budget. Building upon the former attendant care deduction, the new deduction is only relevant to people in the workforce or in school, but may be an incentive for those who wish to enter or reenter the workforce, but are hesitant because of the high cost of employment related supports.


Canadian Council on Social Development

Disability Information Sheet #12
PDF format
HTML Format

Abstract

This Disability Information Sheet examines persons with disabilities and the Medical Expense Tax Credit (METC); difficulties with local transit; and children with special needs at school.


Structures to Support Self-Determination and Individualized Funding

(Parksville: David and Faye Wetherow ! Community Works, 2003)
David Wetherow
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Abstract

In the context of the new 'enterprise' of individualized funding, working towards a common language and some common definitions can make it easier for us to communicate clearly within our own constituency, with the existing service system, with families, advocacy associations, and government.


Government Documents


Living with Disability in Canada: An Economic Portrait

(Minister of Supply and Services Canada, 1996)
Tanis Doe and Sally Kimpson
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Abstract

Chapters 2 through 4 concentrate on the working-age population of persons with disabilities (aged 15 to 64). Chapter 5 contains a more global look at income sources and poverty among adults of all ages with disabilities. Finally, Chapter 6 examines the impact of domestic labour on the economic security of women with disabilities.


Enabling Income: CPP Disability Benefits and Women with Disabilities

(Status of Women Canada, 1999)
Tanis Doe and Sally Kimpson
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Abstract

This article outlines the special barriers faced by women with disabilities in the work force, and the problems inherent in the CPP Disability benefits system. The discussion also includethe impacts of private insurance on women with siabilitesThe research is based on interviews of women with disabilities, in order to identify areas where the current system fails and develops alternate pension policies that would distribute resources equitably and respond to changing circumstances such as fluctuating health and ability to work.


Getting It Right for Canadians: The Disability Tax Credit

(Standing Committee on Human Resources Development and the Status of Persons with Disabilities, 2002)
Sub-Committee on the Status of Persons with Disabilities
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Abstract

This document is the result of a review of the Disability Tax credit preformed by the sub-committee on the status of persons with disabilities. The report makes a number of recommendations to improve the current tax benefit in terms of simplifying its administration, improving eligibility, and addressing the higher costs associated with disability.


Lessons Learned From Evaluation of Disability Policy and Programs

"Chapter 5: Disability Income Programs: Balancing Opportunity and Security"
(Burt Perrin Associates for Evaluation Services, Evaluation and Data Development, 1999)
Human Resources Development Canada
Harry Beatty
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Abstract

This entire document covers a variety of policy and program areas impacting people with disabilities. It evaluates the effectiveness and gaps in services, policies and programs. Chapter 5 specifically focuses on Disability income programs in Canada including Social Assistance for Persons with Disabilities (SA), Canada Pension Plan/Quebec Pension Plan Disability Benefits (CPP/QPP), Workers' Compensation (WC), Long-Term Disability Insurance (LTD), Motor Vehicle No-Fault Accident Benefits (MVAB), Personal Injury Awards and Settlements (PI), and Income Tax Credits (IT).


Advancing the Inclusion of Persons with Disabilities - Table of Contents A Government of Canada Report

(Human Resources Development Canada, 2002)
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Abstract

This first comprehensive report on disability in Canada describes where our country has made progress, how the Government of Canada has contributed, and where work remains to be done. Part 1 of the report takes a broad look at disability issues in Canada. It presents a profile of disability in this country, describes Canada's knowledge base on disabilities and reviews how we measure progress toward inclusion. Part 2 of the report deals with the five areas in which we can measure progress toward inclusion; it describes Canada's progress to date as well as the Government's contribution to that progress. The report ends with a brief conclusion that summarizes key Government of Canada disability initiatives and notes some issues to be covered in future reports.


Equal Citizenship for Canadians with Disabilities: The Will to Act

(Federal Task Force on Disability Issues, 1996)
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Abstract

This document attempts to discover the appropriate role for the federal government in the area of disability. The report also attempts to answer a number of questions, including: What overall vision will promote the inclusion of Canadians with disabilities and allow them to participate equally in the life of the country alongside their fellow citizens? How does this vision fit into the larger debate about the nature of our society and our country? What general recommendations flow from this vision? What specifically can the Government of Canada do in the short, medium and long term? The report lays out a number of recommendations to answer these questions.


Guide to Government of Canada Services for People with Disabilities

Canada Revenue Agency
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Abstract

This page includes information on: Information for those who support people with disabilities; Child care expenses; Amount for an eligible dependant; Amount for infirm dependants age 18 or older; Caregiver amount; Disability amount transferred from a dependant; Amounts transferred from your spouse or common-law partner; Tuition and education amounts; Medical expenses; Excise tax information; Federal Excise Gasoline Tax Refund Program; GST/HST information; Health care services; Personal care and supervision programs; Meals On Wheels and similar programs; Recreational programs; Medical devices and supplies; Customs information; Tax office addresses.


Government of Canada Response to «Listening to Canadians : A First View of the Future of the Canada Pension Plan Disability Program

(Governement of Canada, Canada Pension Plan - Disability Program, 2003)
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Abstract

This document describes the steady progress of the CPP Disability Program has made over the span of last decade about improving the application and appeals processes, updating its adjunction tools and working towards a more coordinated disability income system.

Disability-Related Income Tax Provisions

(Technical Advisory Committee on Tax Measures for Persons with Disabilities, 2004)
Beatty, Harry
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Abstract

Practitioners serving clients with disabilities, and clients who have dependants with disabilities, may utilize information concerning disability-related income tax provisions in providing advice regarding eligibility for these claims. The tax treatment of disability-related income, and the deductions and credits available to persons with disabilities and their families, is important background to providing advice to these clients in areas such as employment law, personal injury law, family law and the law related to estate and incapacity planning. This paper highlights the federal and Ontario tax provisions related to disability, with an emphasis on the disability-related aspects of those provisions.

Listening to Canadians: A First View of the Canada Pension Plan Disability Program

(Gouvernment of Canada, Houses of Commons, Standing Committee on Human Resources Development and the Status of Persons with Disabilities 2003)
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Abstract

Reporting an electronic consultation organized by the Standing Committee on Human Resources Development and the Status of Persons with Disabilities, it had the objectives of evaluating the Canada Pension Plan - Disability Program. It contains several themes such as application and appeals processes, a revision of the used , admissibility, income prestations and a discussion concerning a better integration of different programs in order to facilitate returning in the workfore.

La réponse du gouvernement du Canada au rapport intitulé : «À l'écoute des Canadiens : Une première vision de l'avenir du programme de prestations d'invalidité du Régime de Pensions du Canada»

(Gouvernement du Canada, Développement social Canada, novembre 2003)
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Abstract

Le présent document constitue la réponse du gouvernement du Canada au cinquième rapport du Comité permanent du développement des ressources humaines et de la condition des personnes handicapées intituté «À l'écoute des Canadiens : une première vision de l'avenir du Programme de prestations d'invalidité du Régime de pensions du Canada». Il aborde sept points majeurs du rapport du sous-comité et fait part des actions du gouvernement en ce sens.

Document de consultation : Adapter le Régime des rentes aux nouvelles réalités du Québec

(Gouvernement du Québec, Régie des Rentes du Québec, 2003)
PDF (french only)

Abstract

This french document has been put online for a public consultation, which was scheduled for September 2004, about the Régime des Rentes du Québec (same thing as the PPC but in the province of Quebec) reform. This paper describes the new reality encountered by Quebec's retired people and comes up with themes and questions that was asked durint the September 2004 public consultation.

Les personnes handicapées et la fiscalité

(Gouvernement du Québec, Ministère du Revenu, 2004)
PDF (french only)

Abstract

This french booklet details the Quebec's fiscal exonerations for disabled people and families with a disabled husnad/wife or children.

Financial assistance measures for families with a disabled child

(Gouvernement du Québec, Ministère de la Santé et des Services sociaux, 2000)
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Abstract

This document offers informations about all the financial assistance measures available for families with a disablde child at the federal and provincial levels.

  Page modified: 16.05.2007 15:45:47