Bill C-403: An Act to amend the Income Tax Act and the Canada Pension Plan (deeming provision)

R.S., c. 1 (5th Supp.) Income Tax Act 1 (1) Section 118.3 of the Income Tax Act is amended by adding the following after subsection (1): Deeming (1.01) For the purposes of subsection (1), an individual in respect of whom an amount is deductible for mental or physical impairment under the laws of the province in which they reside is deemed to meet the requirements under that subsection and to be an individual in respect of whom an amount is deductible, unless the Minister determines otherwise. (2) Subsection (1) applies to the 2025 and subsequent taxation years. R.S., c. C- 8 Canada Pension Plan 2 Paragraph 42(2)(a) of the Canada Pension Plan is replaced by the following: (a) unless the Minister determines otherwise , a person shall be considered to be disabled if (i) the person is determined in the prescribed manner to have a severe and prolonged mental or physical disability, and for the purposes of this paragraph, (A) a disability is severe only if by reason thereof the person in respect of whom the determination is made is incapable regularly of pursuing any substantially gainful occupation, and (B) a disability is prolonged only if it is determined in the prescribed manner that the disability is likely to be long continued and of indefinite duration or is likely to result in death, (ii) the person is in receipt of a provincial pension or benefit by reason of disability; and