Consultation on Disability Tax Credit Promoters Restrictions Regulations: Closed consultation

Draft regulations for the Disability Tax Credit Promoters Restrictions Regulations (DTCPRR) were published in the Canada Gazette, Part I, on June 1, 2019 for a 30-day public comment period. The comment period gave stakeholders an opportunity to provide feedback on the impact of the proposed regulations.

Who was the focus

The Government of Canada engaged with:

• persons with disabilities
• caregivers
• promoters and related associations
• health professionals
• professional associations
• disability-related associations
• Members of Parliament

Key questions for discussion

Ideas and input were sought around the following themes/topics:

Certain fees charged to persons with disabilities or their supporting family members for assistance in completing a DTC request are considered to be excessive and contrary to the policy intent of providing disability-related credits and benefits under the Income Tax Act to persons with disabilities and their supporting family members.

Interested persons were invited to comment on the proposed Regulations, as outlined below:

• The objective of the proposed Regulations was to support the implementation of the Disability Tax Credit Promoters Restrictions Act (DTCPRA) by setting the maximum fee permitted to be charged for services relating to a Disability Tax Credit (DTC) request.
• The proposed Regulations would establish the maximum fee that a promoter can accept or charge in respect of a DTC request as
  • $100 for a DTC request made for a determination of disability tax credit eligibility; and
  • $100 per taxation year for a DTC request in respect of a deduction for an individual or for a dependant, or in respect of any deduction or overpayment of tax under the Income Tax Act that is contingent upon DTC eligibility for that individual or for a dependant.

The input that was gathered through this process was used by the Canada Revenue Agency (CRA) to inform the development of the proposed Regulations.

What we heard

Final report

• Canada Gazette, Part 2, Volume 155, Number 8: Disability Tax Credit Promoters Restrictions Regulations

Related information

• Disability Tax Credit Public Consultations - Canada.ca
• Disability tax credit (DTC) - Canada.ca
• Questions and answers to the proposed Disability Tax Credit Promoters Restrictions Regulations - Canada.ca

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