Order Fixing November 15, 2021 as the Day on Which that Act Comes into Force: SI/2021-10

Canada Gazette, Part II, Volume 155, Number 8

SI/2021-10 April 14, 2021


Order Fixing November 15, 2021 as the Day on Which that Act Comes into Force

P.C. 2021-212 March 26, 2021

His Excellency the Administrator of the Government of Canada in Council, on the recommendation of the Minister of National Revenue, pursuant to section 12 of the Disability Tax Credit Promoters Restrictions Act, chapter 7 of the Statutes of Canada, 2014, fixes November 15, 2021 as the day on which that Act comes into force.


(This note is not part of the Order.)


Pursuant to section 12 of the Disability Tax Credit Promoters Restrictions Act (the Act), this Order sets November 15, 2021, as the date on which the Act comes into force.


The Act, which received royal assent in 2014, serves to protect persons with disabilities or their supporting family members from being charged excessive fees by persons, referred therein as “promoters,” for assisting them in making a disability tax credit (DTC) request. The Act has remained inoperable until such time as Regulations are made setting the maximum fee that can be charged by promoters in respect of a DTC request. The objective of this Order is to bring the Act into force so that Regulations can be made.


The Act impacts service providers offering assistance to claimants in making a DTC request under the Income Tax Act. The Act legislates a limit on the fees that can be accepted or charged, directly or indirectly, by a promoter who offers these services. The fee is prescribed in the Regulations made under this Act; namely, the Disability Tax Credit Promoters Restrictions Regulations (the Regulations). Both the Act and the Regulations will come into force on November 15, 2021. The delay of the coming into force is intended to give promoters time to arrange their business affairs and prepare for compliance with the legislation.

A DTC request is a request made to the Canada Revenue Agency (CRA) in respect of a claimant for a determination of eligibility for the disability amount, also known as the disability tax credit (DTC), or for other tax deductions under the Income Tax Act that are contingent upon the eligibility for the disability amount. Requests are made for the current taxation year or for any of the previous 9 taxation years (for a total of up to 10 taxation years).

The Government of Canada has observed an increase in the number of promoters that offer assistance in completing DTC requests and the related tax adjustments to DTC claimants’ income tax returns. These promoters typically offer their services on a contingency fee basis, i.e. as a percentage of the individual’s disability-related tax refund. The most commonly used contingency rate is 30%.

Under the Act, promoters cannot charge or accept more than the maximum fee prescribed in the Regulations when providing assistance in making a DTC request. Under the Act, promoters who charge or accept more than the maximum fee must notify the CRA; these promoters may be liable to pay a penalty. The penalty for overcharging is the total of $1,000 and the net amount of the excessive fee charged.

Failure to disclose an overcharge may result in an additional fine upon summary conviction of not less than $1,000 and not more than $25,000. Promoters that do not comply with penalties or fines levied may be subject to further fines of not less than 100% and not more than 200% of the total of all amounts by which the fee exceeds the maximum fee amount in respect of a DTC request.


The implementation of the Act will result in some program costs associated with compliance monitoring once the Regulations are made. These costs include IT system changes, updates or development to administrative forms, development of guidance materials and establishing a compliance function.

The IT systems changes are underway and are expected to be completed by spring 2021. Modifications to the T2201 Disability Tax Credit Certificate are complete, as is the form T930 Disability Tax Credit Promoters Excess Fee Notification. Guidance materials to support implementation of the Act and the Regulations will be made available through the CRA’s website upon the coming into force of the Act. A compliance framework has been established and is ready to be implemented once the systems are in place. The costs associated with implementation of the Regulations are outlined in the Costs and Benefits section of the Regulatory Impact Analysis Statement for the Regulations.

After extensive consultations on the fee cap, the CRA is now ready to formalize the Regulations which will allow for the operationalization of the Act. The Regulations will take effect several months after the date of final publication in the Canada Gazette, Part II. This period will allow promoters with existing contracts at the time the Regulations are published sufficient time to complete their contracts and arrange their affairs in order to prepare for compliance with the Act.


No consultations were undertaken on the Act outside of the Parliamentary process.

Since 2014, consultations have been held with Canadians and key organizations representing the interests of persons with disabilities with respect to improving the DTC application process and to assist in determining the maximum fee for completing a DTC request to be set in regulations.

The draft Regulations were published in the Canada Gazette, Part I, on June 1, 2019, followed by a 30-day comment period. Many of the comments received were similar in nature and scope to the feedback that was submitted during the disability tax credit public consultations undertaken by the CRA in 2014. A summary of the comments received are outlined in the Consultation section of the Regulatory Impact Analysis Statement for the Regulations.

Departmental contact

Tracy Annett
Legislative Policy Directorate
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Telephone: 613‑670‑9793
Email: Tracy.annett@cra-arc.gc.ca