C-403An Act to amend the Income Tax Act and the Canada Pension Plan (deeming provision)
Private member's bill, introduced in the House of Commons on June 13, 2024
- Status
- At second reading in the House of Commons since June 13, 2024
What it does
Adds provincial disability findings as a way to qualify for the disability tax credit and CPP disability benefits, unless the minister decides otherwise.
What it does
- Deems a person to meet the mental or physical impairment rules for the Income Tax Act disability credit if they are entitled to a provincial deduction for that impairment, unless the Minister decides otherwise.
- Applies the tax credit change to the 2025 tax year and later years.
- Changes the Canada Pension Plan disability rule so a person is considered disabled, unless the Minister decides otherwise, if they meet the existing severe and prolonged disability test or receive a provincial disability pension or benefit.
Who it affects
- People with disabilities
- People claiming the disability tax credit
- People receiving provincial disability benefits
- CPP disability applicants
Topics
Background
The bill changes section 118.3 of the Income Tax Act, which covers the credit for mental or physical impairment. It also changes the Canada Pension Plan rule for disability pensions and benefits.
Where it is
House of Commons
First reading
Completed.
Second reading
Current stage. Now here
Committee
Not reached.
Report stage
Not reached.
Third reading
Not reached.
Senate
First reading
Not reached.
Second reading
Not reached.
Committee
Not reached.
Third reading
Not reached.
Royal assent
Royal assent
Not reached.
Introduced by an MP who is not a minister. These bills compete in a lottery for debate time, and most do not become law. How a bill becomes law
How the House voted
No recorded votes yet
Read the source
LEGISinfo status: Outside the Order of Precedence. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.