COVID-19: Special payment to individuals receiving disability supports

Introducing a one-time, tax-free payment to individuals receiving certain disability supports, including:

• Individuals holding a valid Disability Tax Credit (DTC) certificate, or who are eligible for one and apply by 25 September 2020;
• Individuals receiving the Canada Pension Plan (CPP) disability benefit or Quebec Pension Plan (QPP) disability benefit as of 1 July 2020; or
• Individuals receiving disability supports provided by Veterans Affairs Canada (VAC) as of 1 July 2020

Eligible individuals will receive one of the following payment amounts:

• $600; or
• $300 for individuals who are eligible for the Old Age Security (OAS) pension; or
• $100 for individuals who are eligible for both the OAS pension and the Guaranteed Income Supplement (GIS) or the Allowance

PBO estimates 1.67 million Canadians will receive a special payment and that the total net cost of this measure will be $792 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.