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The Canada Revenue Agency has overhauled how it accepts Disability Tax Credit applications, and taxpayers who do not adjust to the new process risk significant delays in a claim that can be worth thousands of dollars a year.

The Federal Court of Appeal’s decision in IWK Health Centre v. Canada, 2026 FCA 113, confirms that employers cannot claim a GST/HST public service body rebate for employee reimbursements relating to personal healthcare services such as acupuncture, massage therapy, naturopathy, and homeopathy merely because the employer is contractually required to provide those benefits.

A Canadian tax lawyer explains when a voluntary disclosure still qualifies for relief under the CRA’s updated Voluntary Disclosures Program, and when a CRA tax audit has already closed that door.