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Transaction Levy Filing

The real estate and civil litigation transaction levy surcharges payable by a lawyer shall be accumulated and paid quarterly within thirty days of the quarterly period ending on the last day of March (Q1), June (Q2), September (Q3), and December (Q4).

 

Real estate and civil litigation transaction levy filings and payment (if any) are due per each quarter, as listed below:

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Q1

January 1 – March 31 is due April 30


Q2

April 1 – June 30

is due July 31


Q3

July 1 – September 30 is due October 31


Q4

November 1 – December 31

is due January 31

(following year)

Exemptions:

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Annual exemption forms are due by April 30 of the current year, from lawyers not practising civil litigation and/or real estate in the current year, and wanting to exempt themselves from quarterly filings.

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