Background
This was an application by Benson Buffett ( BB ),
legal counsel to PricewaterhouseCoopers ( PWC ) in its
capacity as receiver of Great North Data Ltd. ( GND ), a
failed cryptocurrency hosting company formerly based in Labrador
City.
Section 18 of the
Bankruptcy and Insolvency General
Rules, C.R.C, c. 368, says that [a]ll bills of costs for
legal services – other than those that do not exceed $2,500
in aggregate, excluding applicable federal and provincial taxes
– must be taxed by the taxing officer . In accordance
with this provision, BB submitted two statements of account for
taxation. Each account included an Administration
Charge calculated at 5% of the total legal fees ($625 and