When multiple years of personal or corporate tax returns are filed at once; then,

the following applies and each taxpayer situation could increase the amount of work required:

Initial communications to obtain background information on taxpayer situation and prepare notes on current situation.

Any or all of: in person interview, preparation of additional notes, preparation of quote, engagement letter and retainer agreement, preparation of consent forms, detailed read of quote, retainer agreement and engagement letter with client.

Discuss general workplan outline.

Review and assess initial case facts.

Review prior year financial information and tax returns.

Review year by year history of client as provided by client.

Preliminary tax assessment.

Postage, Canada Post, within Canada, traceable, including our

fee - per item

Postage, Private Delivery Service (PDS), USA, traceable per item, our fee

Due to their nature, multi year engagements are subject to additional and

enhanced procedures that require additional work. As a result,

this additional work needs to be assessed and quoted on a case by

case and year by year basis.