Coherent Identifier About this item: 20.500.12592/hj159z

A basic income plan for Canadians with severe disabilities : Plan de revenu de base pour les Canadiens avec de graves déficiences

2010

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Summary

In accordance with one of the recommendations of the Report of the Technical Advisory Committee on Tax Measures for Persons with Disabilities [Department of Finance 2004], the 2005 federal Budget [Department of Finance Canada 2005a] extended eligibility for the Disabil- ity Tax Credit to individuals with severe and prolonged impairments in mental or physical func- tions who have significant restri [...] For the near term, we suggest that the Basic Income pro- gram use the Disability Tax Credit’s eligibility test for ‘disability’ and a clarified version of the existing Canada/Quebec Pension Plan Disability (C/QPPD) test for ‘the capacity to earn an adequate income from employment.’ The federal government is already administering both the Disability Tax Credit disability test and the C/QPPD ‘employ [...] With respect to part one, there is no reason for the definition of disability for Basic Income to be more onerous than that in the Disability Tax Credit, so we would urge the adoption of the Disability Tax Credit definition of disability for Basic Income. [...] Couples It is proposed that where both adults are eligible, the combined maximum benefit of the Basic Income plus the refundable Disability Tax Credit be set at 81 percent of the single benefit for two people, to reflect the same adjustment as is made in the OAS/GIS. [...] Delivery mechanism and responsiveness to change in circumstances The easiest and least stigmatizing way to deliver the Basic Income is through the tax system, wherein the amount of Basic Income would be calculated according to the income re- ported in the most recent tax form.

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education economics economy insurance school poverty canada disability employment ethics income labour disabled persons social assistance retirement social welfare tax welfare disability insurance pension employment insurance taxpayers people with disabilities basic income pension plan further education expense social programs canada pension plan income maintenance programs workers’ compensation welfare benefits

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