Tax Policy as Social Policy: Canadian Tax Assistance for People with Disabilities

Michael J. Prince

Canadian Public Policy, 2001, vol. 27, issue 4, 487-501

Abstract: The federal tax system has several disability-related programs dealing with income support and tax relief, and with promoting independent community living, education, employment, family support, and care-giving. The personal income tax system has become a frequent instrument for disability policy-making because of court decisions, sustained lobbying efforts by disability groups, the role of the Finance Department, and the active support of parliamentary committees. Tax policy-making is a process through which disability is politically recognized, administratively regulated, judicially mediated at times, and financially supported. Despite advances concerns remain over the coverage, adequacy, and complexity of this assortment of tax expenditures. A reform agenda should consider the modernization of federal tax measures within a collaborative intergovernmental approach to social policy issues.

Date: 2001
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