🍁 civid v1

Status and purpose

• Bill C-211 was at first reading on June 17, 2025.
• It proposes deeming provisions for people who qualify for certain provincial disability-related tax deductions, pensions or benefits.

Income Tax Act

• A person for whom an amount is deductible for a mental or physical impairment under the law of their province of residence would be deemed to meet the requirements for the federal impairment credit under section 118.3.
• The Minister could determine otherwise.
• This change would apply to the 2026 and subsequent taxation years.

Canada Pension Plan

• A person receiving a provincial pension or benefit because of disability would be considered disabled under the plan, unless the Minister determines otherwise.
• The provision also retains the existing test for a severe and prolonged mental or physical disability, including its definitions of “severe” and “prolonged.”

Who is affected

• The bill concerns individuals eligible for a provincial impairment-related tax deduction or receiving a provincial disability pension or benefit. Its preamble says applying at both provincial and federal levels for the same impairment can cause hardship.

The provided text does not state an estimated cost.