Disability Tax Fairness

MP Tom Kmiec has Introduced Legislation Calling for Disability Tax Fairness


On March 21st, I tabled Private Member’s Bill C-399, the Fairness for Persons with Disabilities Act that aims to improve accessibility to the Disability Tax Credit (DTC).

This builds on previous efforts by Canada’s Conservatives to ensure that Canadians eligible for the DTC receive it.

In 2017, the Canada Revenue Agency began restricting access to the DTC that affected hundreds of Canadians living with diabetes and other rare diseases, after it changed the interpretation of the rules around life-sustaining therapy and associated requirements for these types of diseases.

Bill C-399 would achieve three things:

  1. Reduce the time to qualify for the DTC from 14 to 10 hours;
  2. Include calculation of dosage into time to qualify for the credit; and
  3. Add medical food and medical formula to qualifying for the DTC.


I expect Bill C-399 will have favour amongst all parties. It’s a common sense bill that will leave more money in the pockets of persons with disabilities to cover the medical costs associated with managing their disease.

I remain committed to improving the government’s processes to ensure that all Canadians living with a disability receive the benefits they deserve and are entitled to.

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