2017-0724701M4 IRS Disabled Access Credit

Principal Issues: Is there a similar Canadian program or tax credit for small business administered by the CRA?

Position: No

Reasons: No legislative provision

Author: Robertson, George
Section: -

XXXXXXXXXX

Dear XXXXXXXXXX:

Mr. Bob Hamilton, Commissioner of the Canada Revenue Agency (CRA), has asked me to reply to your correspondence about the Internal Revenue Service’s Disabled Access Credit for eligible U.S. small businesses. Thank you for your understanding regarding the delay of this response.

You ask if there is a similar Canadian program or tax credit administered by the CRA. The Disabled Access Credit is based on the calculation of eligible access expenditures paid or incurred by an eligible U.S. small business. There is no provision in the Income Tax Act to allow a Canadian small business to receive such a credit. Establishing such a credit requires changes to the Act. The CRA only administers and enforces the Act. The Department of Finance Canada is responsible for changes to federal tax policy and the provisions of the Act. Therefore, you may wish to contact the Honourable Bill Morneau, Minister of Finance.

Thank you again for writing. I trust the information I have provided is helpful.

Sincerely,

Geoff Trueman
Assistant Commissioner
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency

George A Robertson, CPA, CMA
905-721-5196
2017-072470

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