Some Component Costs of a Consultant's Billing Rate 

1. Salaries of professional staff, secretaries, drafters, and technical aids; 
2. Sick leave, vacation, and holiday pay; 
3. Office and drafting supplies; 
4. Printing and copying; 
5. Travel (auto and other); 
6. Postage, freight, overnight delivery services; 
7. Telephone and telegraph; 
8. Equipment purchase and/or rental; 
9. Office rent; 
10. Building and property maintenance; 
11. Utilities; 
12. Legal services; 
13. Accounting services; 
14. Technical publications; 
15. Newspaper and magazine subscriptions; 
16. Professional dues; 
17. Attendance at seminars and conferences; 
18. Group insurance; 
19. Insurance (unemployment, workmen's compensation, liability, fire, theft, etc.); 
20. Pension expenses; 
21. Taxes and licenses; 
22. Business promotion; and
23. Subcontractors.

On top of the hourly rates, our clients are responsible for paying 6% GST on all of our billings.