FederalBill C-211First Reading
Bill C-211: An Act to amend the Income Tax Act and the Canada Pension Plan (deeming provision)
Sponsor: Gord JohnsIntroduced June 17, 2025Last checked August 28, 2026
Read the official text on parl.caOfficial version — LEGISinfo, Parliament of Canada
What this bill does
This bill creates a deeming provision so that individuals already approved for a provincial disability tax credit, pension, or benefit are automatically deemed eligible for the corresponding federal disability tax credit (under the Income Tax Act) and federal disability pension (under the Canada Pension Plan), eliminating the need to apply twice for the same impairment.
Plain-language summary by Legisail.
Business impact
TaxCompliance
This bill primarily affects individual Canadians with disabilities rather than businesses directly. However, tax preparers, accountants, and bookkeeping professionals across all provinces who help clients claim the Disability Tax Credit or apply for CPP disability benefits will see a change in their workflow — they would need to verify provincial eligibility status rather than completing a separate federal application process. Employers of all sizes who assist employees with disability-related tax credits or CPP disability paperwork may also see a simplified process. The impact is most relevant to sole-practitioner and small-firm tax professionals and disability advocacy consultants who regularly handle these filings.
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Where this bill is
First ReadingJune 17, 2025
Next: Second Reading debate
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