C-211An 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 17, 2025
- Status
- At second reading in the House of Commons since June 17, 2025
What it does
Changes tax and pension rules so some people who qualify for provincial disability benefits are deemed to qualify federally, unless the minister decides otherwise.
What it does
- Adds a rule under the Income Tax Act that a person who can deduct a provincial mental or physical impairment amount is deemed to meet the federal medical expense credit requirements, unless the minister decides otherwise.
- Applies that tax change to the 2026 tax year and later.
- Changes the Canada Pension Plan so a person is considered disabled, unless the minister decides otherwise, if they meet the current disability test and receive a provincial disability pension or benefit.
Who it affects
- People with mental or physical impairments
- People receiving provincial disability benefits
- People claiming the disability tax credit
- Canada Pension Plan disability benefit applicants
Background
The bill amends section 118.3 of the Income Tax Act and paragraph 42(2)(a) of the Canada Pension Plan.
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
What MPs said
Each party’s first speech on this bill in the House, from Hansard. Excerpts are the speaker’s opening sentences, unedited.
NDPGord Johns· June 17, 2025
“Moved for leave to introduce Bill C-211, An Act to amend the Income Tax Act and the Canada Pension Plan (deeming provision). I am honoured to rise today to introduce an act to amend the Income Tax Act and the Canada pension plan, deeming provision.”
Read the full speech on openparliament.ca
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.