Service Agreement

Unlock Benefits Inc. · Effective date: July 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. We begin this review when you authorize our services — you are not charged to begin.

(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) Application initiation and representation. You initiate your DTC application (Form T2201, Part A) through your own CRA My Account and provide us the resulting reference number. We prepare your complete application documentation package and act as your authorized representative with the CRA in connection with your application. The certification of Part B by your medical practitioner is arranged directly between you and the practitioner.

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

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

4. Fees and Payment

(a) Fee and when it is charged. There is no fee payable when you engage our services or provide a payment method. Our fee is charged only if and when the CRA approves your claim. If the CRA does not approve your claim, no fee is charged.

(b) Fee amount. Our fee is a flat amount, calculated as one hundred dollars (CAD $100) for the eligibility determination plus one hundred dollars (CAD $100) for each retroactive year the CRA approves, to a maximum of one thousand one hundred dollars (CAD $1,100). This fee structure is set 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 other fees. We do not charge contingency fees, success fees, percentage-of-refund fees, or any other fees beyond the flat fee described above. The amount of any DTC refund you ultimately receive from the CRA does not affect our fee.

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

(f) Payment method. When the fee becomes payable, it is charged to the payment method you authorized — by card, processed by Stripe Inc. (Canada), or by pre-authorized debit from your bank account in accordance with Section 9. We do not store complete card or bank credentials; payment processing is handled 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:

access your CRA account information relevant to your Disability Tax Credit application, consistent with a Level 2 representative authorization;
receive communications from the CRA regarding your application;
respond to the CRA's requests for additional information related to your application;
prepare and handle a formal 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) Inability to reach you. 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 inactive and pause or close your file. Because no fee is charged unless and until the CRA approves your claim, no fee or refund arises from inactivity; we may decline to resume work until you re-engage and your authorization is current.

7. Service Guarantee

(a) Guarantee. If the CRA approves your claim, our fee becomes payable as set out in Section 4. If the CRA does not approve your claim, you owe us nothing for the application, and we will, at your request and at no additional charge, prepare and handle a formal Notice of Objection to the CRA's determination.

(b) Scope. This guarantee applies where the CRA issues a written denial of your initial application and you ask us to pursue an objection. Our obligation under this guarantee concludes upon the CRA's reassessment of that objection.

amounts payable to third parties (for example, a medical practitioner's fee for completing Part B certification);
circumstances where the application is denied because the information you provided to us was materially inaccurate, incomplete, or misleading;
circumstances where you decline to pursue an objection after a denial, or withdraw your application;
matters outside the Disability Tax Credit determination itself.

(d) No restriction on further appeals. Nothing in this guarantee waives your right to pursue further appeals through the Tax Court of Canada or other available remedies independently.

(e) Service completion. For the purposes of this Agreement, our services are considered complete when the CRA issues its determination on your Form T2201 application — or, where we have handled a Notice of Objection on your behalf, when the 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 your authorization;
complete preparation of your application documentation within approximately 10–15 business days of receiving all required information from you;
prepare and provide your completed documentation promptly once your application is ready to proceed;
communicate CRA decisions to you within approximately 5 business days of our receipt of the decision through our representative access.

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. Pre-Authorized Debit (PAD) Authorization

(a) Authorization. Where your authorized payment method is a bank account, you authorize us to debit that account by pre-authorized debit for the fee described in Section 4, in accordance with the rules of Payments Canada. This is a personal pre-authorized debit for sporadic payments of variable amounts.

(b) Notice of debit. Because the amount and timing of the debit depend on the CRA's determination, you waive any pre-notification period longer than the notice we provide, and we will provide you written notice of the amount and date of each debit at least ten (10) days before that debit is processed.

(c) Maintaining authorization. You agree to maintain a valid payment method and your authorization to be charged through the conclusion of our services. If your authorization is cancelled or your payment method becomes invalid before a payable fee has been charged, we may withhold completion or delivery of the remaining services until a valid authorization is restored. Cancellation of your authorization does not, by itself, end your obligation to pay a fee that has become payable.

(d) Your PAD rights. You have certain recourse rights, including the right to cancel this authorization and to be reimbursed for any debit that is not consistent with it. For more information, contact your financial institution or visit payments.ca.

(e) Refunds. Refunds — which arise only where a fee has already been charged following a CRA approval — are governed by our Refund Policy.

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. Because no fee is charged unless and until the CRA approves your claim, terminating before that point ends the engagement at no cost. Where a fee has already been charged, any refund is governed by our Refund Policy.

(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, and a fee has already been charged following a CRA approval, any refund is governed by our Refund Policy.

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