The amount of research on tax policy for Canadians with disabilities is fairly limited. Moreover, a number of key publications (such as the 2004 Brown and Torjman report) are hard to find. Thus, for my own convenience, and that of other researchers, I have created a reading list. Publications on this list are divided into federal government documents, scholarly publications, think tank/other reports and tax forms. With regards to federal government documents, I have included some documents that are only tangentially relevant to tax policy, and have also uploaded copies of the relevant reports.
Suggestions of other documents to include would be very welcome.
Federal Government Reports
Torjman, Sherri and Robert D Brown (2004) Disability Tax Fairness: Report of the Technical Advisory Committee on Tax Measures for Persons with Disabilities Ottawa: Department of Finance Canada Download Sherri Torjman and Robert Brown, Disability Tax Fairness [Also available on this useful website: http://publications.gc.ca].
Department of Finance (2004) Tax Expenditures and Evaluations http://publications.gc.ca/collections/Collection/F1-27-2004E.pdf [includes detailed report on the disability tax credit].
Love, James Barton, Laurie Beachell and Remy Girard (2006) A New Beginning: The Report of the Minister of Finance’s Expert Panel on Financial Security for Children with Severe Disabilities Ottawa: Department of Finance Canada Download A New Beginning
Defining Disability: A Complex Issue - report prepared by the Office for Disability Issues, Human Resources Development Canada, 2003 Download Defining Disability A Complex Issue
Fredeen, Kenneth (2013) Rethinking DisAbility in the Private Sector – Report from the Panel on Labour Market Opportunities for Persons with Disabilities http://www.esdc.gc.ca/eng/disability/consultations/rethinking_disabilities.shtml
Battisti, Michele, Jane Friesen, and Ross Hickey. "How Student Disability Classifications and Learning Outcomes Respond to Special Education Funding Rules: Evidence from British Columbia." Canadian Public Policy 38.2 (2012): 147-166. (not strictly speaking on-topic, but kind of neat).
Conti-Becker, Angela, Samantha Doralp, Nora Fayed, Crystal Kean, Raphael Lencucha, Rhysa Leyshon, Jackie Mersich, Shawn Robbins, and Philip C. Doyle. "A comparison of the International Classification of Functioning, Disability, and Health to the disability tax credit." Canadian Journal of Occupational Therapy 74, no. 3 suppl (2007): 281-287.
David G. Duff, “Disability and the Income Tax” (2000) vol. 45, no. 4 McGill Law Journal 797-889 Ungated here.
Philipps, Lisa. "Disability, poverty, and the income tax: The case for refundable credits." Journal of Law and Social Policy 16 (2001). Ungated here.
Prince, Michael J. "Tax policy as social policy: Canadian tax assistance for people with disabilities." Canadian Public Policy/Analyse de Politiques (2001): 487-501.
[also numerous other publications, such as Prince, Michael J. Absent citizens: Disability politics and policy in Canada. Toronto: University of Toronto Press, 2009.]
Seto, Theodore P., and Sande L. Buhai. "Tax and Disability: Ability to Pay and the Taxation of Difference." University of Pennsylvania Law Review (2006): 1053-1145. Ungated here
Smart, Michael and Mark Stabile (2006) “Tax Support for the Disabled in Canada: Economic Principles and Options for Reform” Canadian Tax Journal 54(2): 407-https://www.ctf.ca/ctfweb/Documents/PDF/2006ctj/06ctj2-smart.pdf
Also see the Canadian Journal of Disability Studies: http://cjds.uwaterloo.ca/index.php/cjds/index
Selected think tank/other reports
Mendelson, M., K. Battle, S. Torjman and E. Lightman. (2010). A Basic Income Plan for Canadians with Severe Disabilities. Ottawa: Caledon Institute of Social Policy, October. http://www.caledoninst.org/Publications/PDF/906ENG.pdf
Torjman, Sherri, 2014 Disability Policy Highlights Ottawa: Caledon Institute for Social Policy http://www.caledoninst.org/Publications/PDF/1041ENG.pdf
Income Tax Folio S1-F1-C2: Disability Tax Credit http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f1/s1-f1-c2-eng.html
Form T2201 Disability Tax Credit Certificate (2014 tax year) Download T2201-12e disability tax credit certificate
RC4064 Medical and Disability-Related Information - 2014 Download Rc4064-14e medical and disability related info