Présentations
(Disponible
en anglais seulement)
le 25 septembre 2003
Canadian Physiotherapy
Association
Submission to the Technical Advisory Committee
on Tax Measures for Persons with Disabilities
The Canadian Physiotherapy Association (CPA) welcomes the opportunity
to provide a submission to the Technical Advisory Committee on Tax
Measures for Persons with Disabilities. CPA acknowledges the efforts
of this Committee and the broad scope of this consultation. At this
time our comments will focus on the access to ‘qualified persons’
aspect of the tax credit application process for individuals with
prolonged and restrictive impairments.
CPA believes that it
is in the public interest to provide individuals with disabilities
increased access to qualified health professionals for verification
of their status. After reviewing the criteria for ‘qualified
persons’ CPA believes physiotherapists meet those criteria
and is requesting the Technical Advisory Committee to consider including
physiotherapists in the list of professionals with that designation.
CPA is the national voluntary
professional association for physiotherapists in Canada and represents
the majority of physiotherapists practicing in Canada today. CPA’s
mandate is to promote excellence in education, practice and research.
Authorization
for Disability Tax Credit
The disability tax credit
is awarded to individuals with prolonged and severe disabilities
that cause marked restriction to their performance of basic activities
of daily living. Its intention is to offset, to some extent, the
many expenses associated with living with severe impairment. In
order to qualify for this tax credit, individuals must have their
disability status verified by a ‘qualified person’,
namely a medical doctor, optometrist, audiologist, occupational
therapist, psychologist or speech-language pathologist, each of
whom is authorized to certify specific impairments.
About Physiotherapy
Physiotherapy is a primary
care, self-regulated health profession committed to client-centred
services that respect the autonomy and dignity of the patient.
Physiotherapy is anchored
in the movement sciences and concerned with the function of multiple
body systems: it aims to enhance or restore function. Physiotherapists
analyze the impact of injury, disease or disorders on movement and
function. Their unique contribution to health care is to promote,
restore and prolong physical independence by enhancing a client’s
functional capacity. Physiotherapy services are covered under public
(e.g., hospital) as well as private (e.g., insurance) funding mechanisms.
Physiotherapy
Qualifications
Although many individuals
with severe physical impairments receive regular and on-going treatment
from physiotherapists, physiotherapists are not included in the
listing of ‘qualified persons’ that certify walking/mobility
impairments under the disability tax credit regulations. Individuals
with severe physical disabilities applying for the credit are therefore
required to consult other health care professionals to verify their
walking or mobility impairment, frequently at additional effort
and expense. Including physiotherapists in the list of ‘qualified
persons’ would significantly reduce the difficulties individuals
with disabilities face by allowing the health professional who often
has the most in-depth knowledge of their impairment history and
prognosis to verify their impairment.
CPA believes that a review
of the following information will support our position that physiotherapists
are appropriate candidates for the inclusion as a ‘qualified
person’ for certification of individuals for disability tax
credits.
• Canadians have
direct, primary care access to physiotherapists in all provinces.
• There are more
than 15,000 registered physiotherapists across Canada. Over half
the physiotherapists practising in Canada work in community clinics,
establishing relationships with their clients that last for many
years.
• Physiotherapists
are regulated health professionals, like the ‘qualified persons’
on the current list of eligible professionals, such as medical doctors,
optometrists, audiologists, occupational therapists, psychologists
and speech-language pathologists. They are accountable to the public
through regulatory colleges in all Canadian provinces and are accustomed
to a culture of professional responsibility and public accountability.
• Regulation assists
in the confirmation of “guarantor checks”, as timely
updating of contact information is a legal requirement for regulated
health professionals.
• Regulation ensures
consistency in use of title and education. The titles ‘physiotherapist’
and ‘physical therapist’ are protected titles under
provincial health profession legislation. This ensures that only
qualified individuals can describe themselves as physiotherapists.
• The thirteen
university physiotherapy programs in Canada are all affiliated with
medical and/or health sciences faculties. Entry-level educational
curriculum includes, but is not limited to, the study of:
- Biological sciences
(e.g. anatomy, pathology, pathokinesiology); social sciences (e.g.
psychology, sociology);
- Applied sciences
(e.g. human development, biomechanics and exercise physiology);
- Clinical sciences
(e.g. physical and functional pharmacology); and
- Extensive clinical
education obtained through a minimum of 1,000 hours in a clinical
setting.
This educational curriculum ensures that all entry-level physiotherapists
have the competencies to assess and treat physical dysfunction within
their scope of practice. Physiotherapy education is in transition
to a Professional Master’s degree, confirming the profession’s
commitment to rigorous standards for education, research, and clinical
reasoning.
• Physiotherapists
already serve as guarantors for provincial disability issues such
as the Assistive Devices Program under the Ontario Ministry of Health
and Long-term Care, the Saskatchewan Aids to Independent Living
(SAIL) program, and parking passes for persons with disabilities
under Alberta and Ontario ministries of transportation.
All of the above factors
support the appropriateness of physiotherapists’ candidacy
for certification of individuals with walking impairments for the
disability tax credits. CPA believes that their addition to the
list of ‘qualified persons’ will provide Canadians with
an alternate accessible and reliable resource for validation of
their disability tax credit eligibility. Physiotherapists would
welcome this opportunity to provide this service to their clients.
Recommendation:
The Canadian Physiotherapy
Association urges the Committee to add physiotherapists to the list
of other ‘qualified persons’ who are eligible to certify
walking/mobility impairments for individuals applying for the disability
tax credit. The Canadian Physiotherapy Association strongly believes
that it is in the public interest to increase the access of individuals
with disabilities to qualified health professional certifiers.
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