Document Type
Introduction
Abstract
Various barriers such as reduced work-related capabilities, scarce employment opportunities, and a resulting low level of motivation or incentives have historically led to a compounded level of financial insecurity among the disabled population. In response, the current symposium presents a scholarly examination of a significant federal legislative movement toward financial security and poverty reduction among the disabled population of working age—the enactment of the Canada Disability Benefit Act (CDBA). Here we contextualize the CDBA and briefly introduce the proceeding symposium contributions.
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Citation Information
Saberi, Hengameh and Li, Jinyan.
"Canadians with Disabilities: Income Security and Tax Policy."
Osgoode Hall Law Journal
61.2 (2024)
: 349-357.
DOI: https://doi.org/10.60082/2817-5069.4012
https://digitalcommons.osgoode.yorku.ca/ohlj/vol61/iss2/2
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References
1 Associate Professor, Osgoode Hall Law School. Email: hsaberi@osgoode.yorku.ca.
2 Professor, Osgoode Hall Law School. Email: jli@osgoode.yorku.ca.
3 See Statistics Canada, “Canadian Survey on Disability, 2017-2022” (1 December 2023), online: Statistics Canada [perma.cc/MS6E-4B5L].
4 Canadian Charter of Rights and Freedoms, Part I of the Constitution Act, 1982, being Schedule B to the Canada Act 1982 (UK), 1982, c 11.
5 RSC 1985, c H-6.
6. SC 2019, c 10.
7 SC 2023, c 17. The articles in this special issue were originally written while Bill C-22, An Act to reduce poverty and to support the financial security of persons with disabilities by establishing the Canada disability benefit and making a consequential amendment to the Income Tax Act, 1st Sess, 44th Parl, 2021, made its way through the legislative process. They were completed after the Canada Disability Benefit Act [CDBA] received Royal Assent on 22 June 2023 but before the coming into force of the CDBA and prior to the release of accompanying regulations by the Governor in Council.
8 Convention on the Rights of Persons with Disabilities, 13 December 2006, UNTS 2515 at 3 (entered into force 3 May 2008), online: United Nations Human Rights Office of the High Commissioner [perma.cc/AM2U-MEV8].
9 International Covenant on Economic, Social and Cultural Rights, 16 December 1966, GA Res 2200A (XXI), UNGAOR, 21st Sess, Supp No 16, UN Doc A/6316 49 (entered into force 3 January 1976).
10 RSC 1985, c W-3.
11 RSC 1927, c 156.
12. SC 1951, c 38.
13. SC 1954, c 55.
14 RSC 1985, c V-3, repealed 2005, c 35, s 69.
