Who benefits from government disability financial support?

An assessment of who is utilizing the Canadian Disability Tax Credit (DTC)


What the research project is about:

Canadian money depicting tax credit

This project’s aim is to understand utilization of the Disability Tax Credit (DTC) and other disability supports and services. The Canadian federal government has limited sources of aid for those with developmental disabilities. Through the filing of taxes, the primary means of providing aid is filing for, and receiving, the DTC to offset taxable income. Usage of this non-refundable tax credit has been low for various reasons, from having to file for taxes when not required, to the various prerequisite conditions to become eligible for the DTC.

The primary objective of this project is to quantitatively analyze utilization of the DTC, looking at the rates for which potentially eligible individuals claim the DTC. We analyze these individuals by severity of disability, income levels, and education levels, and highlight areas in which the DTC may not be adequately utilized.



Funded by:

 

DiPo Team Members:

Ken Fyie