Uptake of the disability tax credit and the Canada Pension Plan or Quebec Pension Plan disability benefits among persons with disabilities in Canada

Allison Leanage, Sung-Hee Jeon and Rubab Arim

Economic and Social Reports from Statistics Canada, Analytical Studies and Modelling Branch

Abstract: Using the 2017 Canadian Survey on Disability (CSD) linked to the 2015 to 2017 T1 Family File, this study explored the uptake of the disability tax credit (DTC) and the Canada Pension Plan or Quebec Pension Plan (CPP/QPP) disability benefits among persons with disabilities, with a particular focus on their disability and sociodemographic characteristics. The linkage of survey data to administrative records allowed for an examination of persons with disabilities identified in the CSD who may be eligible to claim the DTC or receive the CPP/QPP disability benefits. As expected, results revealed that a higher proportion of persons with disabilities claimed the DTC (about 13%) or received the CPP/QPP disability benefits (about 9%), compared with persons without disabilities (less than 1%). However, a low uptake was observed among persons with disabilities identified in the CSD, with a majority (about 84%) not claiming the DTC or receiving the CPP/QPP disability benefits. These proportions varied by disability severity and type. Persons with severe or very severe disabilities had a higher share of uptake of the DTC or the CPP/QPP disability benefits. Nonetheless, three-fifths to four-fifths of persons with severe or very severe disabilities did not take up these supports, and further analysis revealed that about one-third applied for a DTC Certificate. Persons with developmental disabilities had the highest uptake of the DTC, while those with dexterity disabilities had the highest uptake of the CPP/QPP disability benefits. Lastly, the results also showed that uptake of the DTC and the CPP/QPP disability benefits varied across sociodemographic groups, even after controlling for disability characteristics.

Keywords: Persons with disabilities; Disability tax credit; Canada Pension Plan disability benefit (search for similar items in EconPapers)
JEL-codes: J23 M21 (search for similar items in EconPapers)
Date: 2025-02-26
New Economics Papers: this item is included in nep-age
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Persistent link: https://EconPapers.repec.org/RePEc:stc:stcp8e:202500200001e

DOI: 10.25318/36280001202500200001-eng

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