Chapter

Price Table

From Colubriale v. Canada, 2005 FCA 329 by Un actionnaire vend un immeuble à sa société

Concepts

1. Individual

   "Individual\n\n$940/year"

2. Firm/office

   "Firm/office - 1st-5th End-user\n\n$940/year per user\n\nFirm/office - 6th+ End-user*\n\n$315/year per additional user"

3. Government

   "Government - 1st-5th End-user\n\n$470/year per user\n\nGovernment - 6th+ End-user*\n\n$157.25/year per additional user"

4. Pricing Notes

   "* I.e. the marginal rate lowers for the 6th end-user - the 1st-5th users are still at the higher initial rate.\n\nAll prices are in Canadian Dollars and do not include applicable GST/HST."