Bill
C-246
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ENGLISHSUMMARY SUMMARY PreamblePreamble1 Short Title1 Short Title2 Income Tax Act2 Income Tax Act3 Canada Student Financial Assistance Act3 Canada Student Financial Assistance Act
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
1 This 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
2 Subsection 81(1) of the Income Tax Act is amended by adding the following after paragraph (h.‍1):
Tuition for persons with disabilities
(h.‍2) an amount paid under section 9.‍3 of the Canada Student Financial Assistance Act;
1994, c. 28
Canada Student Financial Assistance Act
3 The Canada Student Financial Assistance Act is amended by adding the following after section 9.‍2:
Tuition for Persons with Disabilities
Payment of tuition
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.
Grant
(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.
4 Subsection 15(1) of the Act is amended by adding the following after paragraph (p):
(p.‍1) providing for the conditions to be met before a payment under section 9.‍3 may be made;
Published under authority of the Speaker of the House of Commons
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