Worked Estimates and Hiring Checklists
How to read a lawyer's bill in Canada: time entries, disbursements and red flags
A line-by-line guide to a Canadian legal invoice: time dockets, billing increments, block billing, disbursements, tax and trust transfers, with a worked check of a sample bill.
A lawyer's bill in Canada should let you see who did what, when, for how long, at what rate, plus the disbursements, the sales tax and any money taken from your trust deposit. The most useful way to read it is to check four things: the total hours against the estimate for that stage, the mix of people who billed time, the entries that look duplicated or vague, and whether disbursements and tax are calculated correctly. If the bill has only a single line such as "for professional services rendered", you can ask for the detailed time record behind it; most firms keep dockets for every entry.
This guide is part of the hiring a lawyer cost checklist. The sample invoice below is illustrative.
The parts of a typical invoice
| Section | What it shows | What to check |
|---|---|---|
| Header | Firm, invoice number, date, file number, matter name | The date matters: deadlines to challenge a bill often run from delivery |
| Time entries (dockets) | Date, person, description, hours, amount | Descriptions specific enough to understand; increments; who billed |
| Summary of fees | Hours and fees per person | Blend of senior and junior time |
| Disbursements | Taxable and non-taxable items | Approved items only; tax treatment |
| Taxes | GST/HST, QST, PST | Correct rate for your province; not charged on agency disbursements |
| Trust statement | Deposit held, amount applied, balance | Transfer only after the bill; balance matches |
| Balance due | What you owe now | Due date and any interest clause |
A sample bill, checked (illustrative)
Ontario, contract dispute, partner $420, associate $270, clerk $130, HST 13%.
| Date | Person | Description | Hours | Amount |
|---|---|---|---|---|
| 3 Feb | Associate | Review client documents and timeline | 2.4 | $648.00 |
| 3 Feb | Partner | Review associate memo; strategy call with client | 1.0 | $420.00 |
| 5 Feb | Associate | Draft statement of claim | 3.6 | $972.00 |
| 6 Feb | Partner | Revise statement of claim | 0.8 | $336.00 |
| 7 Feb | Clerk | Issue claim; arrange service | 0.7 | $91.00 |
| 10–28 Feb | Associate | Emails with client (9 entries at 0.1) | 0.9 | $243.00 |
| 20 Feb | Associate | Research, correspondence, call with opposing counsel, review file | 3.0 | $810.00 |
Fees: $648 + $420 + $972 + $336 + $91 + $243 + $810 = $3,520.00.
Disbursements: court fee to issue the claim (non-taxable, paid as agent) $269 (an illustrative figure; check the current fee schedule), process server $95 (taxable), photocopies $18 (taxable).
- Taxable: $3,520 + $95 + $18 = $3,633. HST: $3,633 x 0.13 = $472.29.
- Total: $3,520 + $269 + $95 + $18 + $472.29 = $4,374.29.
What a careful client would notice:
- The 20 February entry is block billed: four tasks in one 3.0-hour entry. You cannot tell how long each took. It is reasonable to ask for a breakdown.
- Partner and associate both reviewed the same material on 3 February. That can be legitimate supervision, but if it happens on every task, ask whether the work is being duplicated.
- Nine 0.1-hour emails: each email is billed at a minimum of six minutes. Grouping your questions into fewer messages would reduce this line.
- Tax is on the right base: HST was not charged on the court fee. If it had been, the bill would be about $35 too high.
Use the litigation budget estimator to compare the fees on each invoice with the stage estimate you were given.
Common red flags
- Vague descriptions such as "work on file" or "attention to matter" with large hours.
- Block billing of several tasks in one entry.
- Duplicate entries for the same task by two people without explanation.
- Clerical tasks billed at a lawyer's rate, such as booking rooms or organising binders.
- Time for preparing the invoice itself, which many clients and assessment officers consider overhead.
- Unexplained disbursements or an "administration" percentage added to every bill.
- Tax charged on non-taxable items such as agency court fees.
- Money taken from trust before the invoice was delivered.
- Rates higher than the retainer agreement, without notice of a rate change.
How to raise a question
- Write to the lawyer, politely and specifically: list the entries you question and why.
- Ask for the detailed dockets if the bill is a summary.
- Ask for an adjustment where something looks wrong, or an explanation where you simply do not understand.
- Pay the undisputed part if you can, to keep the relationship workable.
- Note the date you received the bill. If the discussion does not resolve the issue, the deadline to have the account formally reviewed may be short; see how to challenge a lawyer's bill.
Many questions are resolved by a short conversation. Lawyers generally prefer to fix a mistake than to go through an assessment.
What makes a bill reasonable
Courts and assessment officers in common law provinces look at factors such as the time spent, the difficulty and importance of the matter, the skill required, the amount involved, the result, and what the client was told to expect. A bill can be unreasonable even if every hour was worked, for example if far more time was spent than the matter justified, or if the client was never told that the estimate was being exceeded. In Quebec, the Code of ethics of advocates lists similar factors for judging whether fees are fair and reasonable.
Frequently asked questions
How often should I be billed?
Monthly or at the end of each stage is common in litigation. Ask for it in the retainer agreement; regular bills let you spot problems early.
Can I be billed for reading my emails?
Yes, reading and responding to emails is legal work. You can reduce the cost by sending fewer, organised emails.
Is it normal to be billed for photocopies?
Some firms bill copies and printing as disbursements; others treat them as overhead. Check what your retainer agreement says.
What is an interim bill?
A bill for work done to date while the matter continues. In some provinces, an interim bill can be reviewed or assessed like a final bill; ask about the timing rules.
Sources
- Law Society of Ontario — fees and disbursements under the Rules of Professional Conduct
- Ontario e-Laws — Solicitors Act, including delivery of bills and assessment
- Law Society of British Columbia — Code of Professional Conduct for BC on fees
- Barreau du Québec — Code of ethics of advocates and account disputes
- Canada Revenue Agency — GST/HST on lawyers' disbursements
