Bankruptcy and Insolvency General Rules (C.R.C., c. 368)

20. The bill of costs shall not be taxed unless the trustee is represented at the taxation or the bill of costs has attached to it a declaration, signed by the trustee, stating that

• (a) [Repealed, SOR/2009-218, s. 3]

• (b) the services have been duly authorized and duly rendered; and

• (c) the charges are reasonable in the trustee’s opinion.

21. In determining the amount of costs to be allowed, the taxing officer shall determine whether

• (a) the legal services have been duly rendered;

• (b) the charges are reasonable and, if applicable, are in accordance with the tariff;

• (c) the legal services rendered are accounted for, and are not services that should have been rendered by the trustee; and

• (d) the legal services have been authorized and approved in accordance with the Act, if the Act so requires.

22. When a bill of costs has been taxed, the taxing officer shall make a statement to that effect on the bill and shall sign that statement, and a bill of costs so signed has the same effect as a judgment of the court and may be enforced in the same manner as a judgment.

23. The court may, on ex parte application by a trustee, order a barrister or solicitor or, in the Province of Quebec, an advocate to submit a bill of costs to the trustee, or to bring the bill of costs into court to be taxed, and, if the barrister, solicitor or advocate fails to comply, the court may, on ex parte application by the trustee, order that the trustee distribute the proceeds of the estate that the trustee possesses without regard to the barrister, solicitor or advocate’s bill of costs.

• 24. (1) The barrister or solicitor or, in the Province of Quebec, the advocate shall give to the trustee, to any other person who is liable for payment of the bill of costs and, on request, to the Division Office, a notice of the time and place of the taxation, at least 10 days before the day set for the taxation.

• (2) A certified copy of the bill of costs to be presented for taxation must be attached to the notice referred to in subsection (1).

• 25. (1) A decision of a taxing officer on the taxation of a bill of costs may be appealed to the court if a notice stating the grounds of appeal is given to the opposite party and the Division Office within 10 days after the day of the decision.

• (2) The judge who hears the appeal may retax the bill of costs as if it were being taxed for the first time.