| Requirements | Paper Based System | Electronic-Mobile Phone |
| Reproducing T1 forms @$0.05 per form | 0.15 | - |
| Salaries: (Assuming: Time to complete T1 form = 10 minutes, Time to send T1 form = 4 Hours, average salary of $450.00) | 5.00 | 0.50 |
| Telephone bills (4 minutes) | 1.00 | 1.00 |
| Travelling expenses (Average $6) | 6.00 | - |
| Total | 12.15 | 1.50 |