Consequences of filing your tax returns separately. On the other hand, couples who file separately receive few tax considerations. Separate tax returns may give you a higher tax with a higher tax rate. The standard deduction for separate filers is far lower than that offered to joint filers. In 2015, married filing separately taxpayers only receive a standard deduction of $6,300 compared to the $12,600 offered to those who filed jointly.
Average Consulting Fees in Canada. According to the Canadian Association of Management Consultants, the average hourly rate for a certified management consultant in Canada is $200 per hour.n Canada, the management consultant fee will depend on the level of expertise required and the level of specialization the business consultant brings. The consulting engagement price will also depend on the amount of research (primary and secondary) required.
Average underwriting fees in Canada range from 8.12% for IPO raisings up to US$10 million and were 5.53% for issues over US$100 million. Average underwriting fees in the US range from 9.39% for issues up to US$10 million and were 6.26% for issues over US$100 million.The total direct costs, measured as a percentage of proceeds, averaged 14.39% for Canadian firm commitment offerings while 5. they were 10.44% for the US IPOs.nderwriting Cost Literature Chen and Ritter (2000) investigate 1,111 IPOs raising between $20 million and $80 million and identify that underwriting spreads for those IPOs clustered at exactly 7%. The authors argue that this widespread âagreementâ in fees by underwriters suggests pricing collusion.