His Excellency the Administrator of the Government of Canada in Council, on the recommendation of the Minister of National Revenue, pursuant to section 9 of the Disability Tax Credit Promoters Restrictions Acta, makes the annexed Disability Tax Credit Promoters Restrictions Regulations.S.C. 2014, c. 7Maximum FeeSetting of maximum feeFor 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$100, for a request for a determination of disability tax credit eligibility under subsection 152(1.01) of the Income Tax Act;$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$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.Total fee accepted or chargedIf 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 FeeInflationary adjusted yearIn this section, inflationary adjusted year means 2025 and every fifth year after that year.Maximum fee adjusted on December 1Subject 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 ofthe fee determined by the formulaA × BwhereAis the maximum fee on November 30 of the particular inflationary adjusted year, andBis 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,if the particular inflationary adjusted year is 2025,C/DwhereCis the Consumer Price Index for the 12-month period ending on September 30, 2025, andDis the Consumer Price Index for the 12-month period that ended on September 30, 2019,for any other particular inflationary adjusted year,E/FwhereEis the Consumer Price Index for the 12-month period ending on September 30 of the particular inflationary adjusted year, and,Fis 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; andthe fee referred to in the description of A in paragraph (a).Application of adjustmentThe 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.RoundingIf 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.Consumer Price IndexIn this section, the Consumer Price Index for any 12-month period is the result arrived at byaggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that period;dividing the aggregate obtained under paragraph (a) by 12; androunding 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 ForceS.C. 2014, c. 7These 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.[Note: Regulations in force November 15, 2021, see SI/2021-10.]