Chapter

Price Table

From Chopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) by Sambif

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. Marginal Rate

   "* 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."