Skip to main content

Bill C-246

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

Skip to Document Navigation Skip to Document Content

Second Session, Forty-third Parliament,

69 Elizabeth II, 2020

HOUSE OF COMMONS OF CANADA

BILL C-246
An Act to amend the Income Tax Act and the Canada Student Financial Assistance Act

FIRST READING, September 30, 2020

Mr. Davies

431047


SUMMARY

This enactment provides for financial assistance for Canadians with disabilities to improve their access to post-secondary education.

Available on the House of Commons website at the following address:
www.ourcommons.ca


2nd Session, 43rd Parliament,

69 Elizabeth II, 2020

HOUSE OF COMMONS OF CANADA

BILL C-246

An Act to amend the Income Tax Act and the Canada Student Financial Assistance Act

Preamble

Whereas an estimated one in five Canadians aged 15 years and over has one or more disabilities that limit them in their daily activities;

Whereas the 2017 Canadian Survey on Disability stated that youth with disabilities are at a higher risk of not being in school or employed and that this risk increases with the severity of the disability;

And whereas Parliament recognizes the importance of ensuring that all Canadians with disabilities have access to post-secondary education;

Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Short Title

Short title

1This Act may be cited as the Post-Secondary Education Financial Assistance for Persons with Disabilities Act.

R.‍S.‍, c.‍1 (5th Supp.‍)

Income Tax Act

2Subsection 81(1) of the Income Tax Act is amended by adding the following after paragraph (h.‍1):

  • Tuition for persons with disabilities
    Start of inserted block

    (h.‍2)an amount paid under section 9.‍3 of the Canada Student Financial Assistance Act;

    End of inserted block

1994, c. 28

Canada Student Financial Assistance Act

3The Canada Student Financial Assistance Act is amended by adding the following after section 9.‍2:

Start of inserted block

Tuition for Persons with Disabilities

End of inserted block
Payment of tuition
Start of inserted block

9.‍3(1)Subject to any prescribed conditions, if an individual in respect of whom an amount is deductible under section 118.‍3 of the Income Tax Act is enrolled in a designated educational institution, the Minister shall pay that individual’s tuition fees to that designated educational institution.

End of inserted block
Grant
Start of inserted block

(2)The amount of any tuition fees paid under subsection (1) is deemed to be a grant to the individual on whose behalf it is paid.

End of inserted block

4Subsection 15(1) of the Act is amended by adding the following after paragraph (p):

  • Start of inserted block

    (p.‍1)providing for the conditions to be met before a payment under section 9.‍3 may be made;

    End of inserted block
Published under authority of the Speaker of the House of Commons

Publication Explorer
Publication Explorer
ParlVU