Bill C-211 Income Tax and CPP

Read Full Bill Text Here

C-211 An Act to Amend the Income Tax Act and the Canada Pension Plan (Deeming Provision)

Bill Type:  Private Member’s Bill

Bill Sponsor:  Gord Johns (Courtenay—Alberni)

Status:  First Reading: June 17, 2025

Estimated Read Time:  2 minutes 

What is this Bill for?

This Bill is about Disability benefits. Specifically, it asks whether a Canadian who has already been approved for Disability support by their Province should have to prove it all over again to get Federal benefits.

WHO GAINS POWER

  • Canadians with qualifying Provincial disability support — gain Federal recognition of their Disability status, unless the Minister determines otherwise
  • Provincial Disability determinations — gain Federal recognition and weight

WHO LOSES POWER

  • Federal Ministers — must recognize the Provincial qualifications covered by this Bill unless they determine otherwise
  • Federal Disability Assessments — qualifying Provincial decisions become a basis for recognition, subject to Ministerial override

WHO GAINS MONEY

  • Canadians who qualify through these changes — could gain access to the Disability Tax Credit or CPP disability benefits
  • Applicants, caregivers and families — could face less repeated proof of disability

WHO LOSES MONEY

  • Federal Government and CPP — additional qualifying claims could reduce Federal tax revenue and increase CPP Disability payouts

THE CATCH

  • The Minister retains override authority — ‘unless the Minister determines otherwise’ means Provincial recognition is not a guarantee of Federal approval
  • Provincial Disability rules may differ — this new route to Federal recognition could be easier to access in some Provinces than others
  • Recognition is not automatic payment — the Bill does not explicitly remove Federal applications or other CPP eligibility requirements
  • The Disability Tax Credit change applies to 2026 and subsequent tax years — no retroactive relief for earlier tax years