CAP. 32]
[r. 173 cont.]
Certificate
of taxation, R. 185. Form 91.
Certificate of employment.
R. 186.
Scale of costs and taxation.
Review of taxation and
appeals thereon.
R. 190.
Liquidator's charges. R. 191.
Companies.
(c) no costs of or incident to such application shall be allowed to the applicant, unless the court is satisfied that the application could not have been made at the time of the proceeding.
174. Upon the taxation of any bill of costs, charges, or expenses being completed, the taxing officer shall issue to the person presenting such bill for taxation his allowance or certificate of taxation. The bill of costs, charges, and expenses, together with the allowance or certificate, shall be filed with the Registrar.
175. Where the bill or charges of any solicitor, manager, accountant, auctioneer, broker, or other person employed by an Official Receiver or liquidator, is or are payable out of the assets of the company, a certificate in writing, signed by the Official Receiver or liquidator, as the case may be, shall on the taxation be produced to the taxing officer setting forth whether any, and if so what, special terms of remuneration have been agreed to, and in the case of the bill of costs of a solicitor, a copy of the resolution or other authority sanctioning the employment of a solicitor to assist the liquidator in the performance of his duties, and the instructions given to such solicitor by the liquidator.
176. All costs properly incurred in a winding up by the court shall be allowed in the case of a company the paid-up capital or capital credited as paid up of which does not exceed $100,000 on the Summary Jurisdiction Scale and in the case of all other companies on the Original Jurisdiction Scale of the Supreme Court and such costs shall be taxed by the Registrar.
177. The procedure and practice of the Supreme Court shall be observed in all reviews of taxation.
Costs and Expenses Payable out of the Assets of the Company.
178. (1) Where a liquidator or special manager in a winding up by the court receives remuneration for his services as such, no payment shall be allowed on his accounts in respect of the performance by any other person of the
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