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. The TAF applies to all client matters in which trust funds have been received for any purpose other than for fees or retainers.
The exclusion for “fees or retainers” was to exempt the application of TAF to circumstances where a trust account was opened only to accept fees for legal services, or a retainer for future legal services. Rule 2-110 does not include an exemption for disbursements. Thus, where a trust account is used to deposit funds to pay disbursements to third parties in the course of delivering legal services, TAF will apply.
The TAF is applicable to each distinct client matter that the lawyer is retained, which may require the payment of multiple TAF for the same client.
Reporting period
The TAF is payable on a quarterly cycle and is due in the quarter year corresponding to the first applicable trust deposit for each client matter. The remittances are due within 30 days of each quarter year as follows:
Quarter Year | Due Date |
January 1 to March 31 | April 30 |
April 1 to June 30 | July 30 |
July 1 to September 30 | October 30 |
October 1 to December 30 | January 30 |
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.
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