The Disability Tax Credit program: A review of the literature and key informant interviews

The Disability Tax Credit (DTC) is an integral part of Canadian income benefits for persons with disabilities that is intended to address the income insecurity and poverty often associated with having a disability. This report reviews and critiques the DTC program and other disability benefits available to persons with disabilities in Canada through the tax system. The research question guiding this work was, “How do persons with disabilities in Canada access the DTC and what is the impact of the DTC on their experiences?"

Recommendations for the way forward for the DTC and other disability benefits are provided; they are based on evidence from an extensive literature review and key informant interviews of stakeholders from across Canada.