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

Author

Listed:
  • Allison Leanage
  • Sung-Hee Jeon
  • Rubab Arim

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.

Suggested Citation

  • Allison Leanage & Sung-Hee Jeon & Rubab Arim, 2025. "Uptake of the disability tax credit and the Canada Pension Plan or Quebec Pension Plan disability benefits among persons with disabilities in Canada," Economic and Social Reports 202500200001e, Statistics Canada, Analytical Studies and Modelling Branch.
    • Handle: RePEc:stc:stcp8e:202500200001e
    DOI: https://doi.org/10.25318/36280001202500200001-eng
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    References listed on IDEAS

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    1. Wayne Simpson & Harvey Stevens, 2016. "The Disability Tax Credit: Why it Fails and How to Fix it," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 9(24), June.
    2. Michael Baker & Kevin Milligan, 2012. "Disability Insurance Programs in Canada," NBER Chapters, in: Social Security Programs and Retirement around the World: Historical Trends in Mortality and Health, Employment, and Disability Insurance Participatio, pages 327-358, National Bureau of Economic Research, Inc.
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    2. Kevin Milligan & Tammy Schirle, 2019. "Push and Pull: Disability Insurance, Regional Labor Markets, and Benefit Generosity in Canada and the United States," Journal of Labor Economics, University of Chicago Press, vol. 37(S2), pages 289-323.
    3. Stephanie Dunn & Jennifer D. Zwicker, 2018. "Policy Brief – Why is Uptake of the Disability Tax Credit Low in Canada? Exploring Possible Barriers to Access," SPP Briefing Papers, The School of Public Policy, University of Calgary, vol. 11(2), January.
    4. Kevin Milligan & Tammy Schirle, 2014. "Option Value of Disability Insurance in Canada," NBER Chapters, in: Social Security Programs and Retirement Around the World: Disability Insurance Programs and Retirement, pages 137-178, National Bureau of Economic Research, Inc.

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    JEL classification:

    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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