This new Guide was developed to focus more broadly on costing in recognition of the fact that it has become a common managerial requirement as opposed to one that was relevant to just a few departments and agencies, primarily those with cost-recoverable operations.
You have every right to insist that your firms permit paralegal tasks to be preformed only by paralegals.
At the very least, you have the right to insist that if paralegal tasks are performed by attorneys, those tasks should nevertheless be billed to you at paralegal rates.
This Guide should be used by financial officers and managers at all levels as the official Treasury Board of Canada Secretariat (the Secretariat) reference on costing.
It should be used by financial officers when called upon to perform costing, give costing advice, or attest to the accuracy and relevance of cost information; for example, in Treasury Board and Cabinet submissions.
But every human being has the limitations and one can’t be the expert in all of the three dimensions mentioned above.