Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Why working was not considered in the phrase "basic activity of daily living" for purposes of the disability tax credit.
Position: General comments only.
Reasons: Changes to policy and legislation are within the purview of the Department of Finance.
XXXXXXXXXX J. Gibbons
5-982058
August 31, 1998
Dear XXXXXXXXXX:
We are replying to your letter of August 4, 1998, in which you inquire about the origin of the definition of the phrase “ a basic activity of daily living,” which relates to the disability tax credit. You also ask why the inability to work is not included in this definition.
The phrase “a basic activity of daily living,” which is described in paragraph 2(c) of Interpretation Bulletin IT-519R2, “Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction,” is based on paragraph 118.4(1)(c) of the Income Tax Act (the “Act”). The disability tax credit is in the law to benefit individuals who are severely disabled. The activities of daily living are broadly defined in paragraph 118.4(1)(c) of the Act to ensure that all severely disabled individuals will qualify under the rules. In addition, paragraph 118.4(1)(d) of the Act specifies that that no other activity, including working, housekeeping or a social or recreational activity, shall be considered an activity of daily living. The comments in paragraph 2(d) of IT-519R2 are based on this legislative rule.
We trust that these comments will be of assistance.
Yours truly,
J.F. Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
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