Disability Tax Credit Promoters Restrictions Regulations (SOR/2021-55)

Maximum Fee

Marginal note:Setting of maximum fee

• 1 (1) For the purposes of subsection 3(1) of the Disability Tax Credit Promoters Restrictions Act, the maximum fee for a disability tax credit request made by a promoter is set at

  • (a) $100, for a request for a determination of disability tax credit eligibility under subsection 152(1.01) of the Income Tax Act;

  • (b) $100 per taxation year, for a request made in respect of a deduction under subsection 118.3(1) or (2) of the Income Tax Act; or

  • (c) $100 per taxation year, for a request made in respect of any deduction or overpayment of tax under the Income Tax Act that is contingent upon the eligibility for a deduction under subsection 118.3(1) or (2) of that Act.

• Marginal note:Total fee accepted or charged

  (2) If more than one disability tax credit request is made in respect of a claimant for a taxation year under either paragraph (1)(b) or (c), or both, the total fee that a promoter accepts or charges must not exceed $100.

Adjusted Maximum Fee

Marginal note:Inflationary adjusted year

• 2 (1) In this section, inflationary adjusted year means 2025 and every fifth year after that year.

• Marginal note:Maximum fee adjusted on December 1

  (2) Subject to subsections (3) and (4), the maximum fee set out in section 1 is to be adjusted on December 1 of a particular inflationary adjusted year so that the maximum fee is equal to the greater of

  • (a) the fee determined by the formula

    A × B

    where

    A

    is the maximum fee on November 30 of the particular inflationary adjusted year, and

    B

    is the amount determined by the formula in subparagraph (i) or (ii), whichever is applicable, rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive one-thousandths, rounded to the higher one-thousandth,

    • (i) if the particular inflationary adjusted year is 2025,

      C/D

      where

      C

      is the Consumer Price Index for the 12-month period ending on September 30, 2025, and

      D

      is the Consumer Price Index for the 12-month period that ended on September 30, 2019,

    • (ii) for any other particular inflationary adjusted year,

      E/F

      where

      E

      is the Consumer Price Index for the 12-month period ending on September 30 of the particular inflationary adjusted year, and,

      F

      is the Consumer Price Index for the 12-month period ending on September 30 of the last inflationary adjusted year in which the maximum fee was adjusted; and

  • (b) the fee referred to in the description of A in paragraph (a).

• Marginal note:Application of adjustment

  (3) The adjustment referred to in subsection (2) is to be applied only if the amount determined under that subsection exceeds the amount of the maximum fee described in the description of A in paragraph (2)(a) by $5 or more.

• Marginal note:Rounding

  (4) If the adjustment referred to in subsection (2) is applied, the maximum fee determined under that subsection is to be rounded to the nearest dollar or, if the result is equidistant from two consecutive dollar amounts, to the higher dollar amount.

• Marginal note:Consumer Price Index

  (5) In this section, the Consumer Price Index for any 12-month period is the result arrived at by

  • (a) aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that period;

  • (b) dividing the aggregate obtained under paragraph (a) by 12; and

  • (c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two consecutive one-thousandths, to the higher one-thousandth.

Coming into Force

Marginal note:S.C. 2014, c. 7

Footnote ^*3 These Regulations come into force on the day on which the Disability Tax Credit Promoters Restrictions Act comes into force, but if they are registered after that day, they come into force on the day on which they are registered.

• Return to footnote ^*[Note: Regulations in force November 15, 2021, see SI/2021-10.]