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
$117.90, respectively). The Administration Charges are not
itemized. PWC had certified both of the statements of account with
the following endorsement:
