Duplicated work, mainly: re-gathering corporate evidence, reissuing letters, redrawing charts, obtaining fresh registry extracts in more than one jurisdiction, and paying counsel to review the structure twice. Translation and certification of the reorganisation documents can be a significant part of it where the parent sits outside Canada.
Ask who absorbs the second pass
Agree in advance whether a structural change triggers additional fees, and at what point work is treated as restarted rather than amended. Order registry extracts and certifications after completion where possible, since a document obtained too early is simply bought twice. If the business is paying, make sure the finance owner understands that the second pass is caused by the restructuring timetable, not by a mistake in the first.
Hypothetical example: a commercial laundry group completes a merger three weeks before a planned filing, and the transfer file has to be rebuilt around a differently named employer. A first review would sort the packet into three piles: documents unaffected by the change, documents needing reissue on new letterhead, and documents requiring a fresh certified extract. Only the third pile carries external cost, and it is usually smaller than the alarm suggests.
Pricing the work that way also gives the finance owner something to approve other than an open-ended second engagement.