Regulatory Initiative: New Regulations to implement key elements of the Disability Tax Credit Promoters Restrictions Act - Forward Regulatory Plan 2017-2019

Title or working title of the regulatory initiative: Disability Tax Credit Promoters Restrictions Regulations

Description of the objective: These new regulations will set the maximum fee that disability tax credit (DTC) promoters can charge for helping prepare a DTC claim. The regulations will also identify who is exempt from the reporting requirements in the Disability Tax Credit Promoters Restrictions Act (the Act).

The Act limits the fee that DTC promoters can charge to help prepare a DTC claim to the amount set out in the regulations. It also states that any DTC promoter, other than a person exempted by the Regulations, who charges a claimant more than the regulated amount must notify the Minister of National Revenue and can be charged a penalty.

Enabling Act: Disability Tax Credit Promoters Restrictions Act

Indication of business impacts: There may be business impacts. The Small Business Lens may apply.

Public consultation opportunities: The Canada Revenue Agency held public consultations in November and December 2014 to obtain input from stakeholders about the maximum fee and who should be exempt from the reporting requirements. The consultations included professional associations, tax preparers, medical practitioners, lawyers, persons with disabilities and their families, as well as associations representing persons with disabilities. For more information, go to Disability tax credit consultations.

The next opportunity to provide input on the proposed regulations will be when they are pre-published in Part I of the Canada Gazette. This will give stakeholders the chance to comment on the draft regulations before they are finalized.

CRA contact:
Brenda Watkins
Director, Special Programs and Partnerships Division
E-mail: Brenda.Watkins@cra-arc.gc.ca

For more information

• Government-Wide Forward Regulatory Plans
• Cabinet Directive on Regulatory Management
• Red Tape Reduction Action Plan
• Canada–United States Regulatory Cooperation Council

To learn about upcoming or ongoing consultations on proposed federal regulations, visit the Canada Gazette and Consulting with Canadians websites.

Date modified:

2017-03-28