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Disability tax credit and pensions

C-211 An Act to amend the Income Tax Act and the Canada Pension Plan (deeming provision)

Adds deeming rules for the disability tax credit and Canada Pension Plan disability benefits.

What Bill C-211 would do

The bill would add a deeming provision to the Income Tax Act regarding the tax credit for mental or physical impairment. It would also add a deeming provision to the Canada Pension Plan for disability pensions and benefits. The published material gives no further detail.

Official summary

This enactment amends the Income Tax Act to add a deeming provision in relation to the credit for mental or physical impairment set out in section 118.‍3. It also amends the Canada Pension Plan to add a deeming provision in relation to disability pensions and benefits.

Kind
Private member's bill
Sponsor
Gord Johns, Member of Parliament (Courtenay—Alberni)
Introduced
in the House of Commons
Last activity

Where it stands

  1. ProposedJun 17, 2025 Exact stageOutside the Order of Precedence · since June 17, 2025Introduced, but not debated yet.
  2. Being debated
  3. Almost law
  4. Law

Waiting its turn; not scheduled for debate

  1. First reading in the House done

    Before the House on 1 sitting day,

  2. Second reading in the House now

  3. Committee in the House not yet

  4. Report stage in the House not yet

  5. Third reading in the House not yet

  6. First reading in the Senate not yet

  7. Second reading in the Senate not yet

  8. Third reading in the Senate not yet

  9. Royal assent not yet

Exact procedural stages
  1. House
    1. First reading in the House: done, 2025-06-17
    2. Second reading in the House: current stage
    3. Committee in the House: not yet reached
    4. Report stage in the House: not yet reached
    5. Third reading in the House: not yet reached
  2. Senate
    1. First reading in the Senate: not yet reached
    2. Second reading in the Senate: not yet reached
    3. Third reading in the Senate: not yet reached
  3. Royal assent
    1. Royal assent: not yet reached

Debates in the House 0

No debate on this bill is in the record we hold yet.

Also raised in 1

Question Period, members' statements and other debates where the bill came up.

Show 1
  1. Offender Rehabilitation Act

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