The fees are based on the type of a particular service provided to you. The tax return preparation fees are fixed and based on the type and complexity of the required return, i.e. the totality of all schedules and forms that need to be compiled and, in some circumstances, the volume of the reportable transactions (e.g. securities trades). The fee amount is agreed upon before the commencement of an engagement and then confirmed in the Engagement Letter. There are no hidden fees. If after signing the Engagement Letter, you expend the scope of the required services, you will be furnished with an addendum to the Engagement Letter.
The consultation fees are based on hourly rates. The communications strictly regarding the compilation of your tax return are, generally, not considered a consultation and as such are covered by tax return preparation fee.
Written Advice constitutes a form of consultation. The fee for a Written Advice is determined based on the scope and complexity of the matters covered in the Advice. The fee amount is agreed upon by means of a signed Engagement Letter.