Service Agreement

Unlock Benefits Inc. · Effective date: June 4, 2026

1. Parties

This Service Agreement ("Agreement") is entered into between:

Unlock Benefits Inc., a Canadian federal corporation (Corporation No. 17960204; Business Number 777715574 RC0001) operating under the business name "unlock.dtc," with its registered office at 5307 Victoria Dr #1239, Vancouver, British Columbia V5P 3V6 ("we," "us," "our," or the "Practice"); and

You, the individual identified during account creation and identified as the applicant for the Disability Tax Credit ("you," "your," or the "Client").

By providing payment for our services, you agree to be bound by this Agreement.

2. Eligibility to Enter This Agreement

You confirm that:

You are at least 18 years of age, or are a parent, legal guardian, or attorney under a Power of Attorney acting on behalf of a person eligible for the Disability Tax Credit;
You are a resident of Canada for tax purposes;
You have the legal capacity to enter into this Agreement;
The information you provide to us is true and complete to the best of your knowledge.

Jurisdictional scope. Our services are currently available to residents of Canada for tax purposes who reside outside the province of Quebec. We do not presently serve residents of Quebec, because we do not yet offer services and documents in French as required under Quebec law. This Agreement and all of our services and communications are provided in English only.

3. Service Description

We provide tax preparation and benefits optimization services specifically focused on the Canadian federal Disability Tax Credit ("DTC"). Our services include:

(a) Case evaluation. A professional review of your case against the Canada Revenue Agency's published eligibility criteria for the DTC, conducted after payment is received.

(b) Application preparation. Preparation of a complete Form T2201 (Disability Tax Credit Certificate) application package, including a one-page physician brief using CRA's published terminology.

(c) Physician coordination. Assistance in identifying an appropriate medical practitioner pathway for Part B certification of Form T2201. Practitioner fees are separately paid by you directly to the practitioner and are not included in our fees.

(d) CRA submission. Electronic submission of your completed and certified application to the CRA via our Authorized Representative status.

(e) Status tracking. Monitoring of CRA's processing of your application and communication of status updates to you until a decision is rendered.

(f) Appeal preparation. If your initial application is denied by CRA, we will prepare and file a formal Notice of Objection on your behalf at no additional cost.

4. Fees and Payment

(a) Total fee. Our fee for the services described in Section 3 is CAD $200, payable in advance.

(b) Fee allocation. The $200 fee is allocated as follows:

$100 for case evaluation
$100 for application preparation

This allocation is structured in accordance with the Disability Tax Credit Promoters Restrictions Act fee caps.

(c) Physician fees not included. The fees of any medical practitioner who certifies Part B of Form T2201 are paid directly by you to the practitioner. We do not collect, hold, or remit physician fees. Estimated physician fee ranges are published on our website at unlockdtc.ca/pricing but actual fees are set by individual practitioners and are not under our control.

(d) No additional fees. We do not charge contingency fees, success fees, percentage-of-refund fees, or any other fees beyond the $200 described above. The amount of any DTC refund you ultimately receive from CRA does not affect our fee.

(e) Taxes. Our fees do not include applicable taxes (GST/HST/PST). Applicable taxes will be added to the fee at the time of payment based on your province of residence.

(f) Payment method. Fees are paid via credit card, processed by Stripe Inc. (Canada). We do not store credit card numbers; payment processing is handled entirely by our payment processor.

(g) Currency. All fees are quoted and charged in Canadian Dollars (CAD).

5. Authorized Representative Relationship

(a) Designation. By entering this Agreement, you authorize Dilani Sanmugathas to act as your Authorized Representative with the Canada Revenue Agency for purposes of the Disability Tax Credit application and any related communications.

(b) Scope of authority. This authorization permits Dilani Sanmugathas to:

Submit Form T2201 on your behalf via CRA's electronic filing (EFILE) system;
Receive communications from CRA regarding your application;
Respond to CRA requests for additional information related to your application;
File a Notice of Objection on your behalf in the event of denial.

(c) Limitations. This authorization is limited to matters directly related to your Disability Tax Credit application. It does not extend to:

Other tax filings or matters not directly related to the DTC application;
Receipt or handling of any tax refund (refunds are paid directly by CRA to you);
Decisions about whether to pursue or abandon the application — these decisions remain yours;
Communications with provincial tax authorities (except where directly related to the federal DTC).

(d) Duration. This authorization remains in effect from the date you sign this Agreement until: (i) CRA issues a final decision on your application or appeal; (ii) you formally revoke the authorization in writing; or (iii) this Agreement is terminated under Section 11.

(e) CRA Form AUT-01. You agree to sign CRA Form AUT-01 (Authorize a Representative) or an equivalent CRA-prescribed form authorizing Dilani Sanmugathas's representation. The Practice will prepare this form for your signature.

6. Your Responsibilities

You agree to:

(a) Provide accurate information. Provide complete and accurate information about your medical condition(s), daily impacts, history, and personal circumstances during the application questionnaire.

(b) Respond to requests. Respond to our requests for additional information, clarification, or documentation within a reasonable time (generally within 14 days of our request).

(c) Coordinate with your physician. Arrange and attend appointments with your chosen medical practitioner for Part B certification of Form T2201.

(d) Pay physician fees directly. Pay any fees charged by your medical practitioner directly to that practitioner.

(e) Maintain communication. Maintain communication with us during the application process and respond to CRA correspondence in a timely manner.

(f) Notify of changes. Notify us promptly if your circumstances change in ways that affect your application (e.g., new diagnoses, changes in functional impact, address changes).

(g) Abandonment. If we are unable to reach you for a continuous period of 30 days during the active application process, and you have not given us prior notice of unavailability, we may consider your engagement abandoned and close your file. Abandoned files are subject to the refund provisions in Section 9.

7. Money-Back Guarantee

(a) Guarantee terms. If CRA denies both your initial Disability Tax Credit application and the subsequent appeal that we file on your behalf, you are entitled to a full refund of the $200 fee you paid to us. This is a refund commitment in the event of denial; it is not a guarantee that CRA will approve your application (see Section 12(a)).

(b) Guarantee scope. The guarantee covers cases where:

CRA issues a written denial of your initial application; AND
We file a Notice of Objection on your behalf; AND
CRA upholds the denial after considering the Notice of Objection.

Cases where you decide not to submit an application after we prepare it;
Cases where you decide not to pursue an appeal after CRA's initial denial;
Cases where you withdraw your application at any stage;
Cases where your application is denied due to non-cooperation with CRA's information requests (where we have provided you with reasonable assistance to respond);
Cases where your application is denied because the information you provided to us was materially inaccurate or misleading;
Physician fees, which are paid directly to the practitioner and are outside our scope.

(d) Claiming the guarantee. To claim the guarantee, contact us at hello@unlockdtc.ca within 60 days of receiving CRA's final denial. We will process refunds within 14 business days of confirming the guarantee applies.

(e) No restriction on further appeals. The guarantee refund does not waive your right to pursue further appeals through the Tax Court of Canada or other available remedies independently.

(f) Service completion. For the purposes of this Agreement, our services are considered complete when CRA issues its determination on your Form T2201 application — or, where we have filed a Notice of Objection on your behalf, when CRA issues its decision on that objection.

8. Service Timeline

(a) No guaranteed timeline. We do not guarantee any specific timeline for CRA's processing of your application. CRA's processing times are outside our control and typically range from 8 to 12 weeks for initial assessment, with appeals taking additional time.

(b) Our service targets. We aim to:

Begin case evaluation within approximately 5 business days of payment;
Complete application preparation within approximately 10–15 business days of receiving all required information from you;
Submit to CRA within approximately 5 business days of receiving your physician's certified Part B;
Communicate CRA decisions to you within approximately 5 business days of our receipt of the decision.

These are service targets, not guarantees, and may vary with case complexity and our capacity.

(c) Delays. If we anticipate any significant delay in meeting these targets, we will notify you and explain the cause.

9. Refund Policy

This Section 9 supplements the Money-Back Guarantee in Section 7. The Money-Back Guarantee is the primary refund mechanism after we have substantially completed application preparation.

(a) Pre-preparation refund window. You may request a full refund within 30 days of payment, provided we have not yet substantially begun application preparation. "Substantially begun application preparation" means we have completed case evaluation and started drafting your application content based on your questionnaire responses. If the consumer-protection law of your province provides a longer cancellation or cooling-off right than this 30-day window, that longer right applies.

(b) Post-preparation refunds. After application preparation has substantially begun, refunds are governed by the Money-Back Guarantee in Section 7. No partial refunds are available for completed work.

(c) Abandonment refunds. If you are deemed to have abandoned the engagement under Section 6(g), no refund is provided. We retain the fee as compensation for case evaluation work already completed.

(d) Practice-initiated termination. If we terminate this Agreement under Section 11 before substantially beginning application preparation, you receive a full refund. If we terminate after preparation has substantially begun, you receive a 50% refund.

(e) Refund method. Refunds are processed to the original payment method within 14 business days of approval.

(f) Refund disputes. If you dispute a refund decision, you may contact us at hello@unlockdtc.ca to request review. Refund decisions may be reviewed by the Practice principal.

10. Privacy and Information Handling

(a) Privacy Policy. Our handling of your personal information is governed by our Privacy Policy, available at unlockdtc.ca/privacy, which forms part of this Agreement by reference.

(b) PIPEDA compliance. We handle personal information in accordance with the Personal Information Protection and Electronic Documents Act (PIPEDA) and applicable provincial privacy legislation.

(c) Automated tools disclosure. You acknowledge that we use automated tools to organize, structure, and review case information during the application preparation process. All applications are reviewed and submitted by a human Authorized Representative before being filed with CRA. See our Privacy Policy for details on automated processing.

(d) Data residency. Customer data is stored in Canada (Supabase, ca-central-1 region). Some service providers we use may process data in other jurisdictions; specific details are disclosed in our Privacy Policy.

(e) Sharing with CRA. By using our services, you authorize us to share relevant information with CRA in connection with your DTC application.

(f) Sharing with physicians. With your consent, we may share relevant information with the medical practitioner you choose to certify Part B of Form T2201.

11. Termination

(a) Client termination. You may terminate this Agreement at any time by providing written notice to hello@unlockdtc.ca. Refund terms are governed by Section 9.

(b) Practice termination. We may terminate this Agreement if:

You fail to provide required information or cooperation after reasonable requests;
You are deemed to have abandoned the engagement under Section 6(g);
Following consultation with you, our professional judgment is that your case is unlikely to succeed under CRA's published criteria (in this circumstance, the final decision to continue or end the engagement rests with you);
You provide false or misleading information to us;
Continuing the engagement would create a conflict of interest or compromise our compliance obligations.

(d) Effect of termination. Upon termination, our obligation to provide services ends, your obligations under Sections 5, 10, 12, 13, and 14 continue.

12. Limitation of Liability

(a) No guarantee of CRA approval. We do not guarantee that CRA will approve your Disability Tax Credit application. CRA's decisions are based on its own assessment of eligibility against published criteria, and we have no control over CRA's decision-making process.

(b) No legal or financial advice. We provide tax preparation and benefits optimization services. We do not provide legal advice, accounting advice (beyond DTC-specific tax preparation), or financial advice. If you require such advice, you should consult a qualified lawyer, accountant, or financial advisor.

(c) Limit on damages. To the maximum extent permitted by applicable law, our total liability to you for any claim arising out of this Agreement is limited to the amount of fees you paid to us under this Agreement.

(d) Excluded damages. We are not liable for indirect, incidental, consequential, special, or punitive damages, including but not limited to loss of refund, loss of expected benefits, or loss of opportunity.

(e) Exceptions. Nothing in this Section limits or excludes liability for: (i) fraud or fraudulent misrepresentation; (ii) gross negligence; (iii) any liability that cannot be limited or excluded under applicable law.

13. Errors and Omissions

(a) Insurance. We maintain professional Errors and Omissions (E&O) insurance covering our services.

(b) Reporting errors. If you believe we have made an error in your application or service delivery, contact us at hello@unlockdtc.ca within 60 days of discovering the error.

(c) Correction. Where an error has occurred and is within our control to correct, we will work with you and CRA to address it at no additional cost.

14. Dispute Resolution

(a) Informal resolution. If you have any concerns or disputes regarding our services, you agree to first contact us at hello@unlockdtc.ca and attempt to resolve the matter informally. We will respond within 7 business days and work in good faith to address your concerns.

(b) Governing law. This Agreement is governed by the laws of the Province of British Columbia and the federal laws of Canada applicable therein.

(c) Jurisdiction. Any legal proceedings arising out of this Agreement will be brought in the courts of British Columbia, except where applicable consumer protection legislation provides for jurisdiction in your province of residence.

(d) No class action waiver. This Agreement does not require you to waive any right to participate in a class or representative proceeding otherwise available to you under applicable law.

(e) Regulatory complaints. Nothing in this Agreement limits your right to file complaints with: the Office of the Privacy Commissioner of Canada; provincial privacy commissioners; the Canada Revenue Agency; the Financial Consumer Agency of Canada; or other applicable regulatory bodies.

15. Changes to This Agreement

(a) Material changes. If we make material changes to this Agreement that affect your rights or obligations, we will notify you by email at least 30 days before the changes take effect.

(b) Continued use. Your continued use of our services after changes take effect constitutes acceptance of the changed Agreement.

(c) Right to terminate on change. If you do not agree to material changes, you may terminate this Agreement under Section 11(a). If termination occurs because of material changes initiated by us, the refund terms in Section 9(d) (Practice-initiated termination) apply.

16. Entire Agreement

This Agreement, together with our Privacy Policy and Refund Policy (each incorporated by reference), constitutes the entire agreement between you and Unlock Benefits Inc. regarding our services. It supersedes any prior agreements, communications, or representations.

17. Severability

If any provision of this Agreement is found to be unenforceable, the remaining provisions remain in full force and effect.

18. Contact

For any questions about this Agreement:

Unlock Benefits Inc. 5307 Victoria Dr #1239 Vancouver, British Columbia V5P 3V6 Canada

General inquiries: hello@unlockdtc.ca Privacy inquiries: privacy@unlockbenefits.ca