For years there have been calls to make this tax credit work better through refundability.
Wayne Simpson, Harvey Stevens 2016, 'The Disability Tax Credit: Why it Fails and How to Fix It', The School of Public Policy Publicationshttps://www.policyschool.ca/wp-content/uploads/2016/07/disability-tax-credits-simpson-stevens.pdf. Retrieved from DOAJ CC BY 4.0 (https://creativecommons.org/licenses/by-sa/4.0/legalcode)