Accounting fees are pre-paid through the year with an option of paying these on a monthly, bi-monthly or quarterly basis. You also have the option of pre-paying the fees up front in one lump sum should you so desire. All prepayment amounts will be credited towards your accounting fees. Your accounting team will be able to provide you with an estimate of the final fees at fiscal year-end time.

* – Including the Ontario Corporation Information Act Annual Return for tax years ending after December 31, 2008

**- Administrative fees for preparation of a T4 or T5 and submission to Canada Revenue Agency are additional.