Special payment to Disability Tax Credit certificate holders

Introducing a one-time, tax-free payment to individuals who are certificate holders of the Disability Tax Credit (DTC) as of 1 June 2020. Payments will be equivalent to:

• $600 for Canadians with a valid DTC certificate;
• $300 for Canadians with a valid DTC certificate and who are eligible for the Old Age Security (OAS) pension; and
• $100 for Canadians with a valid DTC certificate and who are eligible for the OAS pension and the Guaranteed Income Supplement (GIS). PBO estimates 1.33 million Canadians will receive a special payment and that the total net cost of this measure will be $595 million in 2020-21. The time horizon for this costing is aligned to PBO’s current Economic and Fiscal Scenario, although there may be potential fiscal impacts for subsequent years.