Trust Administration Fee

Application of the Trust Administration Fee

Rule 2-110 requires lawyers to remit a trust administration fee (TAF) of $20 for each distinct client matter with trust funds received in an aggregate amount greater than $10,000. The TAF applies to each individual client matter in which trust funds are received. Thus, a single client with multiple matters may incur multiple TAF payments.  

This change came into effect January 1, 2026.  Prior to the amendment, Rule 2-110 required payment of TAF for each distinct client matter with trust funds received for any purpose other than for fees or retainers.

The amendment addresses issues relating to the TAF exemption for “fees and retainers” and recognizes that the imposition of TAF may be a burden for low-value matters. Therefore, there will be no requirement to pay the TAF until the deposits into trust exceed $10,000. To address client matters that extend over the transition date, the Benchers agreed that amounts deposited in trust before January 1, 2026 will not be subject to the $10,000 threshold.

Reporting period

The TAF is payable for each distinct client matter on a quarterly basis and is due in the quarter in which the trust deposits for each matter exceeded $10,000. The remittances are due within 30 days of each quarter year as follows:

The remittance of the quarterly TAF is not related a lawyer’s billing cycle or the completion of the client matter. It is at the lawyer’s discretion whether to pass the cost of the TAF to the client or absorb the cost as a firm expense.

Under Rule 2-111, a late fee of 5% applies to all late remittances.

Reporting and remitting

Before the due date each quarter, lawyers must:

Step 1: Log in to create and complete a new invoice

Step 2: Print and sign the invoice

Step 3: Remit the invoice and payment to the Law Society

Cheque option

Deliver the TAF invoice and cheque to:

Finance Department
The Law Society of BC
845 Cambie Street
Vancouver BC  V6B 4Z9

On-line option

Remit payment using online banking and email the TAF invoice to the Finance department at finance@lsbc.org. Please allow 3-5 business days for processing the payment. Please note, online payments will not be processed without a corresponding TAF invoice.

Forms and resources

TAF Filing Instructions 

Trust Accounting Handbook