I.
425 Bloor Street East, Suite 110
Toronto, Ontario M4W 3R5
www.archdisabilitylaw.ca
(416) 482-8255 (Main)
(416) 482-1254 (TTY)
(416) 482-2981 (Fax)
1 (866) 482-ARCH (2724) (Toll Free)
1 (866) 482-ARCT (2728) (Toll Free)
1 (866) 881-ARCF (2723) (Toll Free)
02 April 2007
of persons with disabilities to accessible
transportation must be balanced with all
competing interests, and need only be
accommodated somewhere in the rail
transportation network. The CCD appealed to
the Supreme Court of Canada, where there
were two issues to be decided. First, is the
“undue obstacle” provision human rights
legislation which must be interpreted
consistently with other Canadian human
rights laws and, secondly, was VIA denied
procedural fairness by not being given
sufficient time to present evidence regarding
the cost of renovating the Renaissance cars.
Canadians with Disabilities Win
Fight for Accessible Transportation
By Debra McAllister, Staff Lawyer
On March 23, 2007, the Supreme Court of
Canada released a decision that firmly
establishes the equal right of persons with
disabilities to the same comfort, dignity, safety
and security in rail transportation as those
without disabilities.
In late 2000, VIA Rail Canada Inc. (VIA)
purchased 139 ‘Renaissance rail cars’ which
were available at a ‘bargain price’ because
they had been rejected by the United
Kingdom for failing to meet accessibility
standards for persons with disabilities. The
Council of Canadians with Disabilities (CCD),
represented by bakerlaw, challenged this
purchase before the Canadian Transportation
Agency (the Agency). After a three year
inquiry, the Agency concluded that the
Renaissance cars contained undue obstacles
to the mobility of persons with disabilities,
contrary to section 5 of the Canada
Transportation Act (the Act). The Agency
found that the cars have no accessible
washrooms in the coach car, the wheelchair
tie-downs only accommodate a child’s
wheelchair, the doorways are too narrow,
there is insufficient space for a service animal
and the so-called accessible suite is in fact
inaccessible. The Agency ordered VIA to
eliminate these obstacles.
ARCH represented a coalition of four public
interest organizations, Canadian Association
for Community Living (CACL), the Alliance for
Equality of Blind Canadians (AEBC), the
Canadian Hard of Hearing Association
(CHHA) and Transportation Action Now, that
INSIDE THIS ISSUE
The Federal Court of Appeal overturned the
Agency’s decision on the basis that the rights
1
01
Canadians with Disabilities Win Fight
for Accessible Transportation
02
Canada Signs UN Convention On The
Rights of Persons With Disabilities
03
08
10
13
Twelve Tax Tips for Your 2006 Return
Assistance with Tax Filing
Highlights of the 2007 Ontario Budget
Highlights of 2007 Federal Budget
ARCH Alert
www.archdisabilitylaw.ca
were jointly granted leave to intervene in this
appeal to the Supreme Court. The CACL, the
AEBC and the CHHA are committed to
advancing the rights of persons with
intellectual disabilities, vision impairment and
hearing loss respectively. TAN is a crossdisability group dedicated to ensuring
accessible transportation for all persons with
disabilities. These interveners argued that the
rights of persons with disabilities are
protected by the Canadian Charter of Rights
and Freedoms, 1982 and by domestic and
international human rights legislation. These
rights cannot be balanced equally with
competing non-constitutional rights; instead,
they must be given precedence over other
interests.
02 April 2007
fiscal restraint, in which the loss of the Court
Challenges Program is so keenly felt by all
public interest advocates. ARCH and its
clients support the CCD’s call for a regulatory
framework, similar to the US regime that
would prevent inaccessible transportation
equipment from ever being purchased or put
into operation in Canada again.
ARCH will complete a fuller analysis of this
decision for a future edition of ARCH Alert.

Canada Signs UN Convention On
The Rights of Persons With
Disabilities
By Laurie Letheren, Staff Lawyer
In a stunning victory for the disability
community, the Supreme Court of Canada
allowed the appeal and restored the Agency’s
decision. Justice Abella, writing for the
majority, confirmed that the undue obstacle
provision must be interpreted consistently
with Canadian human rights law, and that
“Independent access to the same comfort,
dignity, safety and security as those without
physical limitations is a fundamental human
right for all persons who use wheelchairs.”
VIA was not entitled to depart from this
standard because it found a better bargain for
its able-bodied customers. The fact there are
accessible trains on some routes does not
justify inaccessible trains on other routes. All
of the rail network should be accessible to
persons with disabilities. Further, VIA was
not denied procedural fairness by the Agency,
which was not obliged to wait for VIA to
produce cost estimates that it had repeatedly
and explicitly refused to provide.
On 30 March 2007, Canada expressed its
intention to be a signatory to the United
Nations Convention on the Rights of Persons
with Disabilities. In a press release issued by
Peter MacKay, Federal Minister of Foreign
Affairs, it is stated:
By signing the Convention, we are
demonstrating our leadership and the
importance we attach to the rights of
persons with disabilities," said
Minister MacKay. "The commitment
of Canada's New Government with
respect to issues of disability is clear.
We have a strong commitment to
ensuring that persons with disabilities
enjoy full participation in society and
can contribute to the community to
their full potential.
For more information on this UN Convention
see “Canada and the UN Convention on the
Rights
of
People
with
Disabilities:
Government steps back from Leadership on
Human Rights of People with Disabilities” in
the February 9, 2007 edition of ARCH Alert.
This victory at the Supreme Court of Canada
is a victory for all persons with disabilities.
ARCH Disability Law Centre and its clients
congratulate the CCD and bakerlaw for
undertaking this arduous battle which will
benefit the entire disability community. CCD’s
efforts are especially appreciated in this era of
2
ARCH Alert
www.archdisabilitylaw.ca

02 April 2007
information in Braille, large print, e-text on a
diskette or a CD, audio MP3 or audiocassette
format.
Twelve Tax Tips for Your 2006
Return
You can telephone CRA to request
personalized materials. After that CRA will
automatically send them to you in the format
that you asked for. The number to call is 1800-959-8281. You can also get ordering
information from the CRA web site at:
www.cra.gc.ca/alternate
By Harry Beatty, Barrister and Solicitor,
bakerlaw
(Editor’s note: ARCH Disability Law Centre
would like to thank Mr. Beatty for his
contibution as guest co-author.)
1. Your 2006 income tax return must be
postmarked or received by the Canada
Revenue Agency (“CRA”) before midnight on
April 30th, 2007. If you or your spouse or
common-law partner is self-employed, the
deadline for filing is extended to June 15th,
2007, but the deadline for paying any taxes
that you may owe remains April 30th, 2007.
Unfortunately, if you want to get general tax
forms and publications in an alternate format,
CRA will not send them to you automatically
even if you have asked for your personal tax
information in that format. See Tax Tip #3 for
information on how to order general forms
and publications in an alternate format.
If you expect to get a refund, it is best to file
early, so you receive the refund as soon as
possible. If you get a letter telling you that
your refund has been withheld because you
were overpaid social assistance benefits by
the Ontario Disability Support Program or
Ontario Works, you should ask your local
community legal clinic for advice.
3. CRA's website gives general tax
information for persons with disabilities. The
address is: http://www.cra-arc.gc.ca/disability
That page has links to forms and publications,
including a pamphlet called, "Medical and
Disability-Related Information" (RC 4064) and
CRA's Interpretation Bulletin IT-519R2,
"Medical Expense and Disability Tax Credits
and Attendant Care Expense Deduction
(Consolidated)". The Interpretation Bulletin is
somewhat helpful but it has not been updated
since 2003 so it does not include information
about more recent developments, such as the
Disability Support Deduction.
You are able to file your tax return many
different ways, including by filing a paper
return. If you prepare your taxes yourself
using a computer program, you can file it over
the Internet. Some tax preparers also can
help you to file your taxes electronically.
CRA also has other documents that may help
you in preparing your taxes. The General
Income Tax and Benefit Guide is available for
pick-up at most post offices and CRA will mail
it to you if you call 1-800-959-2221. If you
prefer an alternate format, such as Braille,
large print, audiocassette or e-text, you can
download some forms and instructions at:
www.cra.gc.ca/alternate
You may be able to "telefile" your return by
entering the information on a touchtone
telephone. If you are unable to use a
touchtone telephone because of a disability,
you can get help in telefiling from CRA by
calling 1-800-714-7257.
2. CRA has undertaken to give persons who
have visual impairments all of their personal
tax information in the alternate format of their
choice.
You can choose to get the
3
ARCH Alert
www.archdisabilitylaw.ca
For more information on other forms and
publications that are available, you can
download or order them from CRA's website
at: www.cra.gc.ca or call the CRA General
Enquiries number at 1-800-959-8281.
02 April 2007
CRA has turned your application down in the
past.
To have been eligible for the DTC for taxation
years up to 2004, you must have had “a
severe and prolonged mental or physical
impairment” that caused you to be:
Persons who have simple returns and low
incomes can get free help with completing
their tax returns through the Community
Volunteer Income Tax Program. For more
information about this program, call the CRA's
General Enquiries number above. There may
also be an agency in your community that is
hosting a tax clinic. For more information see
the article in this edition of ARCH Alert titled,
“Tax Preparation Assistance”.



4. Even if your only income in 2006 was not
taxable, you may want to file a return to prove
that you are eligible for certain programs,
such as the Guaranteed Income Supplement
for seniors, or subsidized childcare. To get
the Canada Child Tax Benefit, Child Disability
Benefit or the new Ontario Child Benefit you
also have to file a return. If you are eligible for
"refundable" tax credits, such as the GST
credit or provincial sales and property tax
credits, you can get a refund even if you do
not pay or owe any income tax. Most persons
with disabilities receiving Ontario Disability
Support Program (ODSP) benefits are eligible
for some tax credits of this type.
Blind or have partial vision,
Unable, or take an inordinate amount of
time, to perform a basic activity of daily
living, such as walking or “perceiving,
thinking and remembering”, even with the
use of assistive devices, medication, or
therapy, or
Unable to perform basic activities of daily
living without life-sustaining therapy.
Under the 2005 changes, persons are eligible
for the DTC if they have “one or more severe
or prolonged impairments in physical or
mental functions.” This change of wording
puts more emphasis on the actual physical
and mental limitations that the impairments
cause.
Other important changes are that:
For some of these programs it is necessary
that both you and your spouse or commonlaw partner file a tax return to prove your
family's eligibility. Contact the program itself
for further information on its eligibility
requirements.
5. Changes were introduced in the 2005
Federal Budget which have the potential for
making many persons eligible for the
Disability Tax Credit (“DTC”) who did not
meet the requirements before. Therefore, it is
important for all persons with disabilities who
are not receiving the DTC to review these
changes to see if they now qualify, even if
4

Persons are now eligible for the DTC if
they have “significant” restrictions in two or
more activities of daily living, where the
effect of all of these restrictions together is
equivalent to having a “marked” restriction
in one activity of daily living,

With respect to psychiatric, intellectual and
learning disabilities, the criteria formerly
described as “perceiving, thinking and
remembering” have been changed to
“mental functions necessary for everyday
life”, which include memory, adaptive
functioning, and problem solving, goal
setting and judgment, and

There are new rules about how to count
the time spent in life-sustaining therapy,
which include the time spent in
determining and administering the amount
ARCH Alert
www.archdisabilitylaw.ca
of medication essential to the therapy e.g.
insulin for persons with juvenile diabetes.
delay by applying for the DTC before you file
your tax return. You can claim the DTC on
your return even if you are waiting for CRA to
approve your application. (Of course, if the
application is not approved the claim will be
rejected.)
You apply for the DTC using Form T2201.
This form must be filled out by a health
professional qualified to practice in Ontario.
Make sure that the health professional uses
the current 2006 version of the form, which
includes the changes just discussed.
6. Families whose children under 18 qualify
for the DTC may be eligible to receive the
Child Disability Benefit (“CDB”) supplement to
the Canada Child Tax Benefit (“CCTB”). [This
supplement is different from the supplement
to the DTC for children referred to in Tax Tip
#5. The same family may receive both
supplements.] To qualify for the CDB, a child
in a family must qualify for both the DTC and
the CCTB, which is an income-tested
program.
Information on the CCTB is
available on the CRA web site at:
www.cra.gc.ca/benefits or by calling 1-800387-1193.
A medical doctor can fill out the form for
anyone who is applying for the DTC. In
addition, the following medical professionals
can fill out the form for persons who have
certain types of impairments:






02 April 2007
optometrists: impairments in vision
speech-language
pathologists:
impairments in speech
audiologists: impairments in hearing
occupational therapists: impairments in
walking, feeding or dressing (and the
cumulative effect of these impairments in
activities)
physiotherapists: impairments in walking
psychologists: impairments in the mental
functions necessary for everyday life
The CDB has been raised by the Government
of Canada in 2006 to a maximum of
$2,300/year for each eligible child, or
$191.66/month.
7. If you paid for certain expenses in order to
work, attend a secondary school or postsecondary institution or do research, you may
be able to claim the Disability Supports
Deduction (“DSD”), using Form T929. The
DSD is available to anyone who has a
disability, even if that person is not eligible for
the DTC. However, the DSD is only available
to a taxpayer who has a disability herself or
himself – it is not available to a spouse,
common-law partner, parent or other relative
who supports a person with a disability.
Parents can claim a supplement to the DTC if
their child under 18 qualifies. However, child
care or attendant care expenses that anyone
is claiming for that child may reduce the
credit.
The DTC is a non-refundable credit so if your
income is low you may not be able to use all
of the credit yourself. If this is the case, you
may be able to transfer all or part of the DTC
to your spouse or common-law partner. The
DTC also can be transferred to certain
relatives who are supporting you. See the
General Income Tax and Benefit Guide 2006
(“Guide”) at Line 318 for further information
on transferring the DTC.
The “Notes” section of the T929 form
summarizes the expenses that presently
allowed under the DSD. It can be viewed
electronically
at
http://www.craarc.gc.ca/E/pbg/tf/t929/t929-06e.pdf.
Information on which expenses are presently
covered is also available at: http://www.craarc.gc.ca/tax/individuals/topics/income-
If you apply for the DTC when you file your
return CRA may take a long time to process
the return. You may be able to avoid this
5
ARCH Alert
www.archdisabilitylaw.ca
tax/return/completing/deductions/lines206236/215/eligible-e.html
02 April 2007
You can claim all of your eligible medical
expenses, even if you paid them outside of
Canada. Also, you can claim medical
expenses for any 12-month period that ended
in 2006, so if you had medical expenses that
you did not claim on your 2005 return it may
not be too late. Similarly, if you had high
medical expenses at the end of 2006 and
these continued into the beginning of 2007, it
may be advantageous to you to not claim
them in 2006, but to wait and “lump” them all
together in 2007.
All of these expenses could also be claimed
under the Medical Expense Tax Credit
(“METC”), but they cannot be claimed under
both the DSD and the METC. If you have a
choice of claiming an expense under the DSD
or the METC, it usually will be better to claim
it under the DSD, but you should check
whether this applies to your situation.
8. You can take the full METC for medical
expenses paid by yourself or by your spouse
or common-law partner on behalf of either of
you, and on behalf of you or your spouse’s or
common-law partner’s dependent children
who were born in 1989 or later. For adult
dependent children and other related
dependants, you can claim a percentage of
their medical expenses to a maximum of
$10,000, as explained at Line 331 in the
Guide. . This claim is adjusted based on the
dependant’s net income for the year. If your
adult dependant has a lower net income than
you, this will usually increase the amount of
her or his medical expenses that you can
claim.
If you have a relatively modest income, and
relatively high health-related or disabilityrelated costs, you may also be eligible to
claim the Refundable Medical Expense
Supplement (“RMES”). To be eligible for it
you must have claimed the METC or the
DSD, and have a net family income of less
than $42,140 (subject to certain adjustments).
Additionally, you must have reported at least
$2,919 in net income from work on your 2006
return. The maximum RMES credit was
increased to $1,000 from $750 for the 2006
taxation year. For details, see Line 452 in the
Guide or the information contained on the
CRA
website
at:
http://www.craarc.gc.ca/tax/individuals/topics/incometax/return/completing/deductions/lines409485/452-e.html.
The medical expenses that you can claim are
those that you, your spouse or your commonlaw partner paid for and have not been
reimbursed for. Expenses that you can claim
include both health-related and disabilityrelated items and services, such as amounts
paid to adapt a vehicle used to transport a
person who uses a wheelchair, premiums for
private health insurance, the additional cost
associated with the purchase of gluten-free
products as prescribed by a physician or
payments for someone to learn to care for a
dependent relative with a disability in their
household.
For 2006, the CRA Guide
RC4064 “Medical and Disability-Related
Information” contains a detailed list of the
items and services you can claim as medical
expenses:
http://www.craarc.gc.ca/E/pub/tg/rc4064/README.html.
9. The Amount for Infirm Dependants Age 18
or Older (Line 306) is a credit you may claim
for your, or your spouse’s or common law
partner's, relative if they were "mentally or
physically infirm", were born in 1988 or
earlier, and were dependent on you for
support during 2006. You cannot claim this
amount if the relative had net income of more
than $9,513 in 2006. To make this claim, the
adult dependent relative is not required to live
with you.
If an adult dependent relative does live with
you, you may be able to claim the Caregiver
6
ARCH Alert
www.archdisabilitylaw.ca
Amount (Line 315) instead of the Amount for
Infirm Dependants Age 18 or Older. The
relative must have a mental or physical
impairment, unless he or she is at least 65,
and is your parent or grandparent, or the
parent or grandparent of your spouse or
common-law partner. You cannot claim the
caregiver amount if the relative had net
income of more than $17,363 in 2006.
02 April 2007
http://www.cra-arc.gc.ca/E/pub/tg/5006n/README.html.
Ontario has different income cutoffs and
maximum amounts for some deductions and
credits. Often these are higher than the
federal amount.
12. During 2007, you still can make changes
to your income tax returns for 1997 and later
years. Make sure to change any income tax
returns as soon as possible to take
advantage of credits or deductions that you
missed when you filed.
The Caregiver Amount (Line 315) claim is
essentially the same as the Amount for Infirm
Dependants Age 18 or Older (Line 306),
except that the Caregiver Amount requires
the dependent adult to live with you, the
Caregiver amount has a higher “threshold”
regarding the dependent adult’s income, and
the Caregiver Amount includes your parents
over 65, and your spouse’s or common law
partner’s parents over 65, regardless of
whether or not they are “infirm”. If the
Amount for Infirm Dependants Age 18 or
Older is claimed by a taxpayer with respect to
a particular dependant, the Caregiver Amount
cannot be claimed as well.
They are
alternative claims.
You can ask for the change safely over the
Internet.
You also can find out other
information about your tax return over the
Internet, or authorize another person to do
these things for you.
Before you can check your tax information on
line, you need to get a special Government of
Canada
password,
called
“epass”.
Information on how to get an epass, and what
it will allow you to do, is at:
10. If you were enrolled in a qualifying
educational program in 2006, you can claim
the amounts that you paid for tuition and an
education amount for each month of study. If
you attended part-time and can claim the
DTC, or a medical practitioner certifies on
Form T2202 that you could not be expected
to attend full-time because of a "mental or
physical impairment", you can claim the fulltime education amount of $400 per month
instead of the part-time amount of $120 per
month.
http://www.craarc.gc.ca/eservices/tax/individuals/myaccount
The information contained in this brief
article is necessarily summarized, and
does not include all detailed requirements
of the provisions discussed.
For specific information concerning your
own tax return, you should contact CRA or
your tax advisor.

11. Don't forget to take any provincial or
territorial tax credits or deductions to which
you are entitled.
Ontario residents should carefully check the
instructions, “Completing Your Ontario
Forms”,
which
are
available
at:
7
ARCH Alert
www.archdisabilitylaw.ca
Single adult with 2 children - income of
less than $28,000)
Assistance with Tax Filing
By Laurie Letheren, Staff Lawyer
(Editor’s Note: ARCH would like to thank
everyone who contributed to this article. In
particular, ARCH would like to thank Malcom
Dilts who has researched and compiled a
great deal of the information contained in this
article.)
General Information about this program is
available on the CRA website at:
http://www.cra-arc.gc.ca/volunteer or call
CRA at 1-800-959-8281.
To find information about a program site near
you,
go
to:
http://www.craarc.gc.ca/tax/individuals/volunteer/clinics/one.html .
This article provides information on some of
the resources that are available to those who
require assistance in filing income tax returns.
The list is by no means complete. You may
wish to contact your local community legal
clinic or a community agency for more
information on the assistance that is available
in your community.
Certified General Accountants of Ontario
Certified General Accountants of Ontario
(“CGAO”) also provide tax preparation
services in which your return is prepared by a
professional accountant (a certified general
accountant or student in the CGA program of
professional studies) for free. According to
the CGAO website:
Canada Revenue Agency
Canada Revenue Agency (”CRA”) operates
the Community Volunteer Income Tax
Program (CVITP).
According to the
description of this program on the CRA
website, “specially trained volunteers can help
you complete your income tax and benefit
return if your income is low and your tax
situation is simple. Volunteers do not
complete income tax and benefit returns for
deceased persons, bankrupt individuals, or
individuals who have capital gains or losses,
employment expenses, or business or rental
income and expenses.”
You qualify for this free service if you:








for
have a gross individual income of less
than $25,000 (or $35,000 for families);
have no capital gains; or
you receive Canada Pension Plan income
(i.e., no foreign income; no rental income;
no self-employment income; and no
dividends).
Bring the following documentation with you to
the tax preparation services:
In order to qualify for this program, one must
be within the financial eligibility criteria.
Financial eligibility requirements
taxation year of 2006 are:
02 April 2007
the

Single person - income of less than
$20,000
Couples - income of less than $26,000
Single adult with one child - income of less
than $26,000
For each dependant in the return the
eligibility level increases by $2,000 (eg.

8
your 2006 income tax returns for your
spouse and you (T-4 slips and Canada
Revenue Agency assessment notices—if
available);
property tax statements or personal rental
receipts; and
your 2006 information slips, as well as
charitable and medical receipts.
ARCH Alert
www.archdisabilitylaw.ca
For information about this service and to find
the location of this service in your community
see the CGAO website at:
http://www.cgaontario.org/contentfiles/services/tax_preparati
on.aspx
Or call 416-322-6520 or 1-800-668-1454
Clinic hours:
Tuesdays 10:00 a.m. to 12 noon;
Drop-off: Monday to Friday - 8:30 a.m. to 5:00
p.m.
This will run until 17 April 2007
SCARBOROUGH
Agincourt Community Services
Phone: 416-760-5838 days
416-760-2248 days/evenings
On-Line Filing
If your total family income is $25,000 or less,
you may be able to receive online assistance
with tax return preparation and filing through
the following websites:

UFile.ca is offering free online tax
preparation and filing. The web address is
www.ufile.ca.

WebTax4U.ca is offering free online tax
preparation and filing. The web address is:
http://www.webtax4u.ca.
Catholic Cross-Cultural Services
Phone: 416-757-7010
Canadian Tamil Women’s Community
Services
2100 Ellesmere Road Suite 201A
Phone: 416-289-2099 for appointment
Charge $10 per family per year
Coping In Tough Times
81 Gilder Drive, Main Floor
Phone: 416-266-4596
Tuesday to Friday - call first
If your total family income is $20,000, you
may be able to receive online assistance with
preparation and filing of your taxes through:

02 April 2007
Malvern Family Resource Centre
1321 Neilson Road
Phone 416-281-1376 for appointment
Inuit
(Quick
Tax
Web)
at
http://quicktaxweb.intuit.ca/content/etc/free
dom.php?b=intuit .
Tropicana Community Services
Phone 416-439-9009 ext. 231
for appointment
Contact Akbar Khan
Programs at Community Agencies
REXDALE
Albion Neighbourhood Service
1530 Albion Road, Suite 205
Rexdale, Ontario
M9V 1B4
Phone: 416-741-1553
Cost: $15.00 per person.
Warden Woods Community Centre
74 Firvalley Court
Phone: 416-694-1138 ext. 10
or
Teesdale Drop-In,
40 Teesdale Place
Phone 416-694-1138 ext. 26 for appointment
RENFREW
Service Ontario Government Information
Centre
316 Plaunt Street,
Renfrew, Ontario
Phone: 613-432-4841
West Hill Community Services
Phone 416-286-2441 ext.23 for appointment
9
ARCH Alert
www.archdisabilitylaw.ca
THUNDER BAY
Kinna-Aweya Legal Clinic (Thunder Bay)
Geralton Satellite Office
Phone: 807-854-1278
02 April 2007
In July 2007:

All eligible families will receive a one-time
payment of up to $250 for each child
under 18.

Families with a net income in 2005 of
under $20,000 will receive the maximum
payment of $250 for each child.

Families with incomes over $20,000 will
receive an amount that is reduced by 3.4
cents for every dollar of family net income
over $20,000.

This payment will not be treated as
income or clawed back from families
receiving Ontario Works benefits or
Ontario Disability Support Plan benefits.

To be eligible for this benefit, parents must
have registered for the Canada Child Tax
Benefit (CCTB/NCBS) and must have filed
tax returns in 2006.

The benefit is only paid once. No other
payments under the OCB will be made
until July 2008.

Highlights of the 2007 Ontario
Budget
By Laurie Letheren, Staff Lawyer
On Thursday 22 March 2007, Ontario’s
Finance Minister presented Ontario’s 2007
Budget Papers. This article highlights the
sections of the Budget that ARCH considers
to be most relevant to persons with disabilities
in Ontario. As more is learned about the
particulars of the budget plan, ARCH will
provide updates. Updated information on the
2007 Budget is also available on the Income
Security Advocacy Centre’s website at:
http://www.incomesecurity.org/ .
The full 2007 Ontario Budget Papers can be
read on the Ontario Ministry of Finance
website at: http://ontariobudget.ca/english/.
Ontario Child Benefit
(Editor’s Note: ARCH would like to thank the
Income Security Advocacy Centre for sharing
its analysis of the Ontario Child Benefit which
ARCH used in preparing this section of the
article.)
In July 2008, two important things will
happen:
1) A monthly OCB benefit of up to $50 a
month for every child under 18 will start to
flow to eligible families.
The 2007 Budget Papers propose a new
Ontario Child Benefit (“OCB”) which is to be a
benefit payable to all low income families with
children. The amount a family receives will
be dependent on whether the family has
employment income or the family receives
Ontario Works or Ontario Disability Support
Plan income. It is our understanding that the
OCB will work as follows:
10

Families with incomes under $20,000 will
receive the maximum of $50 a month.
Families with incomes above $20,000 will
see the benefit reduced by 8 cents on
every dollar of income above that amount.

The OCB will be paid out as part of the
monthly Canada Child Tax Benefit
cheque.

Again, to be eligible, families must be
registered for the Canada Child Tax
ARCH Alert
www.archdisabilitylaw.ca
Benefit and must have filed tax returns in
the previous year.
enhance residential and community
services, and increase supports to families
caring for family members with a
developmental disability at home. In
addition, this Budget is announcing $7
million in new capital funding for
developmental
services
community
agencies.
2) Social Assistance rates for families with
children will start to be “restructured”.

The budget documents did not include
information about how the Ontario Works
and Ontario Disability Support Plan benefit
rates would be restructured; however,
government officials have indicated that it
is intended that the OCB benefit, when
added to social assistance benefits, and
the Canada Child Tax Benefit will result in
a net increase to the income of families on
social assistance. The amount of this
increase is unclear at this point.
The Budget does not provide many details
about the allocation of this additional funding
for the developmental services sector other
that to state that examples of agencies
receiving funding include:

$2 million for the Ottawa Rotary Home
Respite Centre. The agency provides
respite services for children and young
adults with disabilities

over $1 million for Kinark Child and Family
Services in Newmarket. The agency
provides programs and space for
complex-needs clients
From July 2009 - July 2011:

02 April 2007
The maximum OCB will gradually increase
from $50 a month to $92 a month. During
that same period, the Ontario Works and
Ontario Disability Support Plan benefit
rates for families with children will continue
to be restructured so that by July 2011,
these families will only receive a net
benefit of $50 a month per child rather
than the maximum of $92 a month per
child that families in low-wage work could
be eligible to receive.
Aids Funding
The 2007 Budget Papers propose $1.5 million
in new funding for community-based AIDS
service organizations and community-based
HIV clinical services. The amount will
increase to $2.5 million by 2010-11. The
funds are to be used to enhance the regional
capacity of communities to respond to
HIV/AIDS and to expand programs and
services for people who are at high risk for
contracting HIV.
Increase to Social Assistance Rates
The 2007 Budget Papers propose a 2%
increase to Ontario Works and Ontario
Disability Support Plan benefit rates
commencing November 2007.
Addiction Services
Developmental Services
The 2007 Budget Papers propose investing
approximately $7 million to expand addiction
treatment programs. No clear details of how
this will be achieved are given.
The 2007 Budget Papers indicate that
the government will invest more than $200
million in additional operating funding over
four years to strengthen capacity in the
developmental services sector. This
funding will help agencies sustain and
11
ARCH Alert
www.archdisabilitylaw.ca
02 April 2007
Children’s Treatment Centres
Housing
Children’s Treatment Centres are communitybased organizations that provide children with
such services as physiotherapy and speech
and language therapy. The 2007 Ontario
Budget proposes a $4 million increase in
funding to these centres in 2007-2008.
(Editor’s Note: ARCH would like to thank the
Advocacy Centre for Tenants Ontario for
sharing its information on funding for housing
proposed in the 2007 Budget Papers which
was used in preparing this section of the
article.)
Children’s Mental Health
The 2007 Budget Papers propose that the
$392 million that Ontario receives through the
Federal Affordable Housing Trust and OffReserve Aboriginal Housing Trust will be
used for three new housing initiatives:
The 2007 Budget Papers propose an
additional $8 million in annual funding to child
and youth mental health centres and hospitalbased outpatient programs.
The Budget
Papers state that the funding is “to address
gaps in local service needs and reduce wait
times”.
1. $127 million to be provided to
municipalities immediately for new
affordable housing or to rehabilitate
existing housing;
2. $185 million for a five-year provincial
housing allowance program for 27,000
low-income working households to
receive up to $100 per month; and
Autism
The 2007 Budget Papers state:
[t]he Province has increased funding to
nearly $130 million in 2007–08 in support
for children with autism spectrum
disorders (ASD) and their families since
2003–04… In 2007, the government is
providing investments to more than double
the number of children receiving autism
intervention services since 2003. This will
result in more than 1,100 children
receiving these services.
3. $80 million in funding for up to 1,100 offreserve housing units for aboriginal
families.
Human Rights
The Budget states that the Ontario
Government is proposing to provide $8 million
over the next 3 years to modernize Ontario’s
human rights system, including additional
funding for legal services through a new
Human Rights Legal Support Centre and
funding for public education, public advocacy
and research.
Minimum Wage
The government proposes to increase the
hourly minimum wage to $10.25 by 2010, with
three annual increases of 75 cents starting on
March 31, 2008.
Legal Aid Ontario
The 2007 Budget Papers indicate that the
government would provide an additional $51
million over three years, starting in 2007–08,
in funding to Legal Aid Ontario.
Workplace Safety and Insurance Benefit
Rates
The 2007 Budget Papers propose that WSIB
benefits would be increased by 2.5 per cent in
each of the next three years.
When ARCH first heard this proposal we were
optimistic that increased funding could mean
that community legal clinics would be able to
12
ARCH Alert
www.archdisabilitylaw.ca
02 April 2007
expand and better deliver services across
Ontario. Unfortunately, after learning the
details of the additional funding we are less
optimistic.

The Executive Director of the Association of
Community Legal Clinics of Ontario has
informed ARCH that when the government
announced a "$51 Million increase to Legal
Aid Funding over 3 years", it did not mean
that at the end of three years Legal Aid
Ontario would have an additional $51 million
in its annual budget. Rather, if LAO's present
base funding is X, in year one LAO will
receive X plus $15 million, in year two X plus
$17 million and in year three, X plus $19
million. Although this totals an "increase of
$51 Million", it is not an increase in $51
million in LAO's base funding. Rather, in year
three, LAO's base funding will have increased
by $19 million. So in effect, the increase in
legal aid funding over the next three years is
$15 million, followed by $2 million, followed by
another $2 million.
On Monday, March 19, 2007, the Federal
Minister of Finance, James M. Flaherty,
delivered the Federal Government’s 2007
Budget Plan (the “Budget”).
Highlights of 2007 Federal Budget
by Laurie Letheren, Staff Lawyer
This article highlights the sections of the
Budget that ARCH considers to be most
relevant to persons with disabilities. As more
is learned about the particulars of the Budget,
ARCH will provide updates.
To read the complete Budget see the Federal
Ministry
of
Finance
website
at:
http://www.budget.gc.ca/2007/bp/bptoce.html
Registered Disability Savings Plan
Over the years, advocates have asked the
government to create a method for parents to
ensure some financial security for children
with disabilities when parents are no longer
able to provide support. In July 2006, the
Minister of Finance appointed the Expert
Panel on Financial Security for Children with
Severe Disabilities. The panel submitted its
report, A New Beginning, in December 2006.
The budget does not provide details on how
this money is to be allocated other than to
state that the funding would:

increase the hourly legal aid tariff rate (the
hourly rate paid to lawyers who do legal
aid work), by five per cent to about $94.50
per hour;

ensure that LAO has the funds to assist
low-income Ontarians, including families
and children, with access to frontline
family law services;

ensure that more people could receive
legal assistance; and

In response to the proposals initiated by Plan
Canada and the recommendations of the
Expert Panel, the Budget proposes the
introduction of a registered disability savings
plan (“RDSP”). The following is a description
of the RDSP as proposed in the Budget. The
RDSP:


address the impact of guns/gangs cases.

Again, ARCH will provide further details on
this budget item once they are learned.
13
would be available starting in 2008
could be established for any individual
who is eligible for the disability tax
credit (a “Beneficiary”)
parents, Beneficiaries and others will
be able to contribute to an RDSP
ARCH Alert








www.archdisabilitylaw.ca
02 April 2007
Old Age Security or Employment Insurance
benefits.”
contributions to an RDSP for a
Beneficiary will be limited to a lifetime
maximum of $200,000
contributions will be permitted up until
the end of the year in which a
Beneficiary turns 59 years old
annual contributions will be matched
by the Federal Government at rates of
100%, 200% or 300%, depending on
family income and the amount
contributed
maximum lifetime limit of Federal
Government matching of contributions
is $70,000
Federal Government will match
contributions up until the end of the
year in which the plan Beneficiary turns
49 years old
Canada Disability Savings Bonds of up
to $1,000 per year will be provided to
RDSPs established by low and
modest-income families, up to a
maximum lifetime limit of $20,000, and
will not be contingent on contributions
maximum annual $1,000 Canada
Disability Savings Bonds will be paid to
an RDSP where the net income of the
Beneficiary’s family is $20,883 or less.
Those with family net income between
$20,883 and $37,178 will be paid a
Canada Disability Savings Bond of a
lesser amount. (For details see Table
3.4
of
the
Budget
Plan:
http://www.budget.gc.ca/2007/bp/bpc3
e.html#disability )
RDSPs will be eligible to receive
Canada Disability Savings Bonds up
until the end of the year in which the
plan Beneficiary turns 49 years old.
The Budget also notes that the “Expert Panel
noted that, for the RDSP program to be
effective, RDSP assets should not disqualify a
plan beneficiary from receiving provincial or
territorial income support provided to persons
with disabilities.” The Ontario government has
not yet indicated how an RDSP will impact a
person’s eligibility for Ontario Disability
Support Plan benefits; however, the Budget
does state that “the Minister of Finance will
work with the provinces and territories to
ensure that the RDSP is an effective savings
vehicle to improve the financial security and
well-being of children with severe disabilities”.
Enabling Accessibility Fund
The Budget proposes the creation of an
Enabling Accessibility Fund and that the
government will commit $45 million over three
years to this fund.
According to the Budget:
This fund will contribute to the capital costs
of construction and renovations related to
physical accessibility for persons with
disabilities. Approved projects will have
strong ties to, and support from, the
communities they serve. These projects
could include new construction, such as
abilities centres that offer programs to
individuals of varying physical abilities.
Smaller projects such as adding a ramp to
an existing building could also be funded.
Details of the Enabling Accessibility Fund
will be developed by the Minister of Human
Resources and Social Development in
partnership with the provinces and
community groups over the next several
months.
The Budget states that RDSP payments “will
not be taken into account for the purpose of
calculating income-tested benefits delivered
through the Federal income tax system, such
as the Canada Child Tax Benefit and the
goods and services tax credit. In addition,
amounts paid out of an RDSP will not reduce
14
ARCH Alert
www.archdisabilitylaw.ca
Working Income Tax Benefit
there are two working DTC-eligible
adults).
The Budget proposes to provide a Working
Income Tax Benefit (“WITB”) of up to $500 to
single individuals with annual income
earnings between $3,000 and $12,833.
Single individuals with annual income
earnings more than $5,500 and up to $9,500
will receive the full $500 amount.
MedicAlert Foundation
The Budget provides one-time funding of
$2 million to the Canadian MedicAlert
Foundation to help the No Child Without
program. The aim of this program is to
provide MedicAlert bracelets without charge
to children who suffer from serious medical
conditions such as peanut allergies,
childhood
diabetes
or
asthma.
The
Foundation’s goal is to implement this
program in all elementary schools in Canada.
Couples and single parents with family annual
income earnings of between $3,000 and
$21,167 will receive a Working Income Tax
up to $1000. Couples and single parents with
annual income earnings more than $8,000
and up to $14,500 will receive the full $1,000
amount.
Canadian Mental Health Commission
Starting in 2008, application can be made for
an advance payment of up to one–half of the
WITB based on an estimate of applicant’s
annual income earnings.
The Government is establishing a Canadian
Mental Health Commission that the
Government describes as “a national focal
point for addressing mental health issues.”
The Budget proposes to invest $10 million
over the next two years and $15 million per
year starting in 2009-2010 for the
commission.
Working Income Tax Benefit Disability
Supplement
In addition to receiving the WITB (see above),
the Budget indicates that:
The structure and role of the commission will
be based on the recommendations made in
Senate Standing Committee Report titled Out
of the Shadows at Last (released May 16,
2006). (For more on this report see the article
“Kirby Report Addresses Mental Health
Issues” in the 16 October 2006 edition of
ARCH Alert.)
Employed individuals (who are not
dependants and) who are eligible for the
disability tax credit (“DTC”) will qualify for
the disability supplement of the WITB.
Benefits from the WITB will start when the
earnings of the DTC-eligible individual
reach $1,750. The disability supplement
will increase with individual earnings up to
a maximum annual amount of $250.

For a single individual, the disability
supplement will be reduced at net
income of $12,833, and will be
eliminated at $14,500.

For single parents and couples, the
disability supplement will be reduced at
family net income of $21,167, and be
eliminated at $22,834 ($24,500 where
02 April 2007
The Rick Hansen Man in Motion
Foundation
The Budget proposes a commitment of
$30 million in 2006–07 to the Rick Hansen
Foundation for the Spinal Cord Injury
Translational Research Network (SCI-TRN).
According to the Rick Hansen Foundation
website the SCI-TRN is a group of Canadian
researchers, led by ICORD, who work on
translating best practices and new discoveries
15
ARCH Alert
www.archdisabilitylaw.ca
to people with spinal cord injuries through
clinical trials.

Public Transit Tax Credit
In its 2006 Budget, the Federal Government
introduced a non-refundable public transit tax
credit for the cost of monthly public transit
passes. The current Budget proposes to
expand this tax credit by making the cost of
an electronic payment card, that is available
through some public transit authorities,
eligible for the credit if:

02 April 2007
there is a receipt from a transit authority
indicating the transit usage and cost of
those trips.
The Budget Plan also proposes to extend
eligibility for the public transit tax credit to
weekly passes. In order to qualify, an
individual will need to purchase at least four
consecutive weekly passes. Individuals
making claims will be required to retain their
receipts or passes for verification purposes.
the cost relates to the use of public transit
for at least 32 one-way trips during an
uninterrupted period not exceeding 31
days, and
ARCH ALERT is published by ARCH Disability Law Centre. It is distributed free via e-mail, fax,
or mail to ARCH member groups, community legal clinics, and others with an interest in
disability issues. ARCH is a non-profit community legal clinic, which defends and promotes the
equality rights of persons with disabilities through litigation, law/policy reform and legal
education. ARCH is governed by a Board of Directors elected by representatives of member
groups reflecting the disability community. The goal of ARCH ALERT is to provide concise
information, so that people are aware of important developments and resources. Articles may be
copied or reprinted to share with others provided that they are reproduced in their entirety and
that the appropriate credit is given. We encourage those who receive it to assist with distribution
of information in this way. We do ask that both Word and Text Formats are distributed to ensure
accessibility. Charitable Reg. #118777994RR01.
Editor: Laurie Letheren
Production & Circulation: Theresa Sciberras
We welcome your comments and questions, as well as submissions. We will endeavour to
include all information of general interest to the community of persons with disabilities and their
organizations, but reserve the right to edit or reject material if necessary. We will advise you if
your submission is to be edited or rejected. Please assist us in your submissions by being brief
and factual. Please address communications regarding ARCH ALERT to: Theresa Sciberras,
Administrative Assistant, ARCH Disability Law Centre, 425 Bloor St. E., Suite 110, Toronto,
Ontario, M4W 3R5, fax: 416-482-2981, TTY: 416-482-1254, e-mail: scibert@lao.on.ca Website:
http://www.archdisabilitylaw.ca/
16