Transition
 77.09 (1) In this rule, “former case management rules” means one or both of Rule 77 and Rule 78, as they read immediately before January 1, 2010.  O. Reg. 438/08, s. 64. Proceedings Under Former Case Management Rules (2) Despite anything to the contrary in this Rule, every proceeding to which the former case management rules applied immediately before January 1, 2010 shall, on and after that day, continue under this Rule.  O. Reg. 438/08, s. 64. Power to Make Orders, Give Directions (3) A judge or associate judge may make orders or give directions that are necessary to address any procedural issues that arise in a proceeding as a result of the transition from the application of the former case management rules to the proceeding to the application of this Rule.  O. Reg. 438/08, s. 64; O. Reg. 383/21, s. 15. Existing Orders, Directions, Timetables (4) All orders, directions and timetables in a proceeding described in subrule (2) that are in force immediately before January 1, 2010 shall remain in force on and after that day, unless a judge or associate judge orders otherwise.  O. Reg. 438/08, s. 64; O. Reg. 383/21, s. 15. RULE 78  Revoked:  R.R.O. 1990, Reg. 194, r. 78.14 (as amended by O. Reg. 198/05, s. 9; O. Reg. 438/05, s. 65).  Table of FORMS Form Number   Form Title   Date of Form 

  1A   Notice of Objection to Proposed Method of Attendance   September 1, 2020 

  2.1A   Notice that Proceeding (or Motion) May be Stayed or Dismissed   January 23, 2014 

  4A   General Heading of Documents — Actions   November 1, 2005 

  4B   General Heading of Documents — Applications   April 11, 2012 

  4C   Backsheet   September 1, 2020 

  4D   Affidavit   February 1, 2021 

  4E   Requisition   July 1, 2007 

  4F   Notice of Constitutional Question   February 1, 2021 

  7A   Request for Appointment of Litigation Guardian   July 1, 2007 

  7B   Order to Continue (Minor Reaching Age of Majority)   November 1, 2005 

  8A   Notice to Alleged Partner   July 1, 2007 

  11A   Order to Continue (Transfer or Transmission of Interest)   November 1, 2005 

  14A   Statement of Claim (General)   June 9, 2014 

  14B   Statement of Claim (Mortgage Action — Foreclosure)   June 9, 2014 

  14C   Notice of Action   June 9, 2014 

  14D   Statement of Claim (Action Commenced by Notice of Action)   July 1, 2007 

  14E   Notice of Application   September 1, 2020 

  14E.1   Notice of Application under Subsection 140 (3) of the Courts of Justice Act   January 23, 2014 

  14F   Information for Court Use   May 1, 2019 

  15A   Notice of Change of Lawyer   July 1, 2007 

  15B   Notice of Appointment of Lawyer   July 1, 2007 

  15C   Notice of Intention to Act in Person   February 1, 2021 

  16A   Acknowledgment of Receipt Card   November 1, 2005 

  16B   Affidavit of Service   February 1, 2021 

  16B.1   Lawyer’s Certificate of Service   August 1, 2022 

  16C   Sheriff’s Certificate of Service   August 1, 2022 

  17A   Request for Service Abroad of Judicial or Extrajudicial Documents   November 1, 2005 

  17B   Summary of the Document to be Served   November 1, 2005 

  17C   Notice and Summary of Document   November 1, 2005 

  18A   Statement of Defence   July 1, 2007 

  18B   Notice of Intent to Defend   July 1, 2007 

  19A   Default Judgment (Debt or Liquidated Demand)   November 1, 2005 

  19B   Default Judgment (Recovery of Possession of Land)   November 1, 2005 

  19C   Default Judgment (Recovery of Possession of Personal Property)   November 1, 2005 

  19D   Requisition for Default Judgment   July 1, 2007 

  22A   Special Case   July 1, 2007 

  23A   Notice of Discontinuance   July 1, 2007 

  23B   Notice of Election to Proceed with Counterclaim   July 1, 2007 

  23C   Notice of Withdrawal of Defence   July 1, 2007 

  24.1A   Notice of Name of Mediator and Date of Session   February 1, 2021 

  24.1B   Notice by Assigned Mediator   May 3, 2021 

  24.1C   Statement of Issues   February 1, 2021 

  24.1D   Certificate of Non-Compliance   February 1, 2021 

  25A   Reply   July 1, 2007 

  27A   Counterclaim (Against Parties to Main Action Only)   July 1, 2007 

  27B   Counterclaim (Against Plaintiff and Person not Already Party to Main Action)   July 1, 2007 

  27C   Defence to Counterclaim   July 1, 2007 

  27D   Reply to Defence to Counterclaim   July 1, 2007 

  28A   Crossclaim   July 1, 2007 

  28B   Defence to Crossclaim   July 1, 2007 

  28C   Reply to Defence to Crossclaim   July 1, 2007 

  29A   Third Party Claim   July 1, 2007 

  29B   Third Party Defence   July 1, 2007 

  29C   Reply to Third Party Defence   July 1, 2007 

  30A   Affidavit of Documents (Individual)   September 1, 2020 

  30B   Affidavit of Documents (Corporation or Partnership)   September 1, 2020 

  30C   Request to Inspect Documents   July 1, 2007 

  34A   Notice of Examination   May 3, 2021 

  34B   Summons to Witness (Examination out of Court)   May 3, 2021 

  34C   Commission   November 1, 2005 

  34D   Letter of Request   November 1, 2005 

  34E   Order for Commission and Letter of Request   November 1, 2005 

  35A   Questions on Written Examination for Discovery   July 1, 2007 

  35B   Answers on Written Examination for Discovery   February 1, 2021 

  37A   Notice of Motion   September 1, 2020 

  37B   Confirmation of Motion   February 25, 2022 

  37C   Refusals and Undertakings Chart   February 1, 2021 

  38A   Notice of Appearance   July 1, 2007 

  38B   Confirmation of Application   February 25, 2022 

  42A   Certificate of Pending Litigation   November 1, 2005 

  43A   Interpleader Order — General   November 1, 2005 

  44A   Bond — Interim Recovery of Personal Property   November 1, 2005 

  47A   Jury Notice   July 1, 2007 

  48D   Order Dismissing Action for Delay   November 1, 2016 

  49A   Offer to Settle   July 1, 2007 

  49B   Notice of Withdrawal of Offer   July 1, 2007 

  49C   Acceptance of Offer   July 1, 2007 

  49D   Offer to Contribute   July 1, 2007 

  50A   Certificate of Readiness   November 8, 2021 

  51A   Request to Admit   July 1, 2007 

  51B   Response to Request to Admit   July 1, 2007 

  53   Acknowledgement of Expert’s Duty   July 22, 2014 

  53A   Summons to Witness (at Hearing)   September 1, 2020 

  53B   Warrant for Arrest (Defaulting Witness)   November 1, 2005 

  53C   Summons to a Witness Outside Ontario   May 3, 2021 

  53D   Order for Attendance of Witness in Custody   April 1, 2021 

  55A   Notice of Hearing for Directions   September 1, 2020 

  55B   Notice to Party Added on Reference   September 1, 2020 

  55C   Report on Reference (Administration of Estate)   November 1, 2005 

  55D   Notice of Contested Claim   September 1, 2020 

  55E   Notice to Creditor   April 11, 2012 

  55F   Conditions of Sale   July 1, 2007 

  55G   Interim Report on Sale   November 1, 2005 

  56A   Order for Security for Costs   April 1, 2021 

  57A   Bill of Costs   November 1, 2005 

  57B   Costs Outline   July 1, 2007 

  58A   Notice of Appointment for Assessment of Costs   September 1, 2020 

  58B   Notice to Deliver a Bill of Costs for Assessment   September 1, 2020 

  58C   Certificate of Assessment of Costs   November 1, 2005 

  59A   Order   September 1, 2020 

  59B   Judgment   September 1, 2020 

  59C   Order on Appeal   September 1, 2020 

  59D   Notice of Appointment to Settle Order   September 1, 2020 

  60A   Writ of Seizure and Sale   July 1, 2007 

  60B   Writ of Sequestration   November 1, 2005 

  60C   Writ of Possession   November 1, 2005 

  60D   Writ of Delivery   November 1, 2005 

  60E   Request to Renew   July 1, 2007 

  60F   Direction to Enforce Writ of Seizure and Sale   November 1, 2005 

  60G   Requisition for Garnishment   November 1, 2005 

  60G.1   Requisition for Renewal of Garnishment   November 1, 2005 

  60H   Notice of Garnishment   May 1, 2019 

  60H.1   Notice of Renewal of Garnishment   May 1, 2019 

  60I   Garnishee’s Statement   November 1, 2005 

  60I.1   Notice to Co-owner of the Debt   April 11, 2012 

  60J   Notice of Termination of Garnishment   July 1, 2007 

  60K   Warrant for Arrest (Contempt)   November 1, 2005 

  60L   Warrant of Committal   November 1, 2005 

  60M   Notice of Claim   July 1, 2007 

  60N   Sheriff’s Report   July 1, 2007 

  60O   Request to Withdraw a Writ   November 1, 2005 

  61A   Notice of Appeal to the Court of Appeal   February 1, 2021 

  61A.1   Notice of Appeal to the Divisional Court   February 1, 2021 

  61B   General Heading in Proceedings in Appellate Courts   November 1, 2005 

  61C   Appellant’s Certificate Respecting Evidence   February 1, 2021 

  61D   Respondent’s Certificate Respecting Evidence   February 1, 2021 

  61E   Notice of Cross-Appeal   February 1, 2021 

  61F   Supplementary Notice of Appeal or Cross-Appeal   July 1, 2007 

  61G   Notice of Listing for Hearing (Appeal)   September 1, 2020 

  61H   Certificate of Completeness of Appeal Book and Compendium   July 1, 2007 

  61I   Order Dismissing Appeal or Cross-Appeal for Delay   November 1, 2016 

  61I.1   Order Dismissing Appeal to Divisional Court for Delay    September 1, 2018 

  61J   Order Dismissing Motion for Leave to Appeal for Delay   July 30, 2009 

  61J.1   Order Dismissing Motion for Delay   July 30, 2009 

  61K   Notice of Abandonment of Appeal or Cross-Appeal   July 1, 2007 

  61L   Notice of Election to Proceed with Cross-Appeal   July 1, 2007 

  62A   Notice of Appeal to a Judge   September 1, 2020 

  63A   Certificate of Stay   November 1, 2005 

  63B   Certificate of Stay   November 1, 2005 

  64A   Request to Redeem   September 1, 2020 

  64B   Default Judgment for Foreclosure with a Reference   April 1, 2021 

  64C   Default Judgment for Immediate Foreclosure   November 1, 2005 

  64D   Default Judgment for Foreclosure without a Reference   July 1, 2007 

  64E   Final Order of Foreclosure   April 1, 2021 

  64F   Request for Sale   September 1, 2020 

  64G   Default Judgment for Sale with a Redemption Period (Action Converted from Foreclosure to Sale)   April 1, 2021 

  64H   Default Judgment for Immediate Sale (Action Converted from Foreclosure to Sale)   April 1, 2021 

  64I   Default Judgment for Sale Conditional on Proof of Claim (Action Converted from Foreclosure to Sale)   April 1, 2021 

  64J   Default Judgment for Immediate Sale   April 1, 2021 

  64K   Default Judgment for Sale with a Redemption Period   April 1, 2021 

  64L   Final Order for Sale   April 1, 2021 

  64M   Default Judgment for Redemption   April 1, 2021 

  64N   Notice of Reference to Subsequent Encumbrancer Added on Reference   September 1, 2020 

  64O   Notice of Reference to Subsequent Encumbrancer Named as Original Party   September 1, 2020 

  64P   Notice of Reference to Original Defendants   September 1, 2020 

  64Q   Notice to Added Defendant Having Interest in Equity   September 1, 2020 

  65A   Judgment for Administration of Estate   April 1, 2021 

  66A   Judgment for Partition or Sale   April 1, 2021 

  68A   Notice of Application to Divisional Court for Judicial Review   September 1, 2020 

  68B   Notice of Listing for Hearing (Judicial Review)   September 1, 2020 

  68C   Order Dismissing Application for Judicial Review   July 30, 2009 

  68D   Order Dismissing Application for Judicial Review for Delay    September 1, 2018 

  72A   Notice of Payment into Court   July 1, 2007 

  72B   Affidavit (Motion for Payment Out of Court)   September 1, 2020 

  72C   Stop Order   July 1, 2007 

  73A   Notice of Application for Registration of United Kingdom Judgment   September 1, 2020 

  74A   Application for a Certificate of Appointment of Estate Trustee   May 1, 2023 

  74B   Affidavit of Service of Application for a Certificate of Appointment of Estate Trustee   September 1, 2021 

  74B.1   Lawyer’s Certificate of Service of Application for a Certificate of Appointment of Estate Trustee   August 1, 2022 

  74C   Certificate of Appointment of Estate Trustee   February 1, 2022 

  74D   Affidavit of Execution of Will or Codicil   February 1, 2022 

  74E   Affidavit of Condition of Will or Codicil   February 1, 2022 

  74F   Affidavit Attesting to the Handwriting and Signature of a Holograph Will or Codicil   September 1, 2021 

  74G   Renunciation   September 1, 2021 

  74H   Consent   September 1, 2021 

  74I   Order in an Estates Proceeding   February 1, 2022 

  74J   Application for Certificate or Confirmation of Appointment   May 1, 2023 

  74K   Nomination of Applicant by Foreign Estate Trustee   September 1, 2021 

  74L   Bond — Insurance or Guarantee Company   September 1, 2021 

  74M   Bond — Personal Sureties   September 1, 2021 

  74N   Registrar’s Notice to Estate Trustee Named in a Will or Codicil Deposited with the Court   September 1, 2021 

  74O   Registrar’s Notice to Applicant in an Application for a Certificate of Appointment of Estate Trustee   September 1, 2021 

  74P   Request for Notice of Commencement of Proceeding   September 1, 2021 

  74.43   Affidavit Verifying Estate Accounts   September 1, 2020 

  74.44   Notice of Application to Pass Accounts   August 1, 2022 

  74.45   Notice of Objection to Accounts   July 1, 2007 

  74.45.1   Request for Further Notice in Passing of Accounts   May 1, 2017 

  74.46   Notice of No Objection to Accounts   July 1, 2007 

  74.46.1   Notice of Non-Participation in Passing of Accounts   July 1, 2007 

  74.47   Affidavit in Support of Unopposed Judgment on Passing of Accounts   September 1, 2020 

  74.48   Notice of Withdrawal of Objection   July 1, 2007 

  74.49   Request for Costs (Person other than Children’s Lawyer or Public Guardian and Trustee)   July 1, 2007 

  74.49.1   Request for Costs (Children’s Lawyer or Public Guardian and Trustee)   July 1, 2007 

  74.49.2   Request for Increased Costs (Estate Trustee)   August 1, 2022 

  74.49.3   Request for Increased Costs (Person other than Estate Trustee)   August 1, 2022 

  74.49.4   Reply to Notice of Objection to Accounts   February 1, 2015 

  74.50   Judgment on Unopposed Passing of Accounts   August 1, 2022 

  74.51   Judgment on Contested Passing of Accounts   August 1, 2022 

  74.1A   Application for a Small Estate Certificate (Estate Valued at $150,000 or Less)   May 1, 2023 

  74.1B   Request to File an Application for a Small Estate Certificate or an Amended Small Estate Certificate   February 1, 2022 

  74.1C   Small Estate Certificate   February 1, 2022 

  74.1D   Registrar’s Notice to Applicant in an Application for a Small Estate Certificate or Amended Small Estate Certificate   November 1, 2020 

  74.1E   Application to Amend Small Estate Certificate   September 1, 2021 

  74.1F   Amended Small Estate Certificate   February 1, 2022 

  75.1   Notice of Objection   September 1, 2021 

  75.2   Notice that Objection has been Filed   February 1, 2021 

  75.3   Notice to Objector   November 1, 2020 

  75.4   Notice of Appearance   November 1, 2020 

  75.5   Notice of Application for Directions   September 1, 2020 

  75.6   Notice of Motion for Directions   September 1, 2020 

  75.7   Statement of Claim Pursuant to Order Giving Directions   November 1, 2005 

  75.8   Order Giving Directions   August 1, 2022 

  75.10   Statement of Submission of Rights to the Court   July 1, 2007 

  75.11   Notice of Settlement   July 1, 2007 

  75.12   Rejection of Settlement   July 1, 2007 

  75.13   Notice of Contestation   July 1, 2007 

  75.14   Claim Against Estate   February 1, 2021 

  75.1A   Request for Assignment of Mediator   February 1, 2021 

  75.1B   Notice by Mediator   September 1, 2020 

  75.1C   Statement of Issues   February 1, 2021 

  75.1D   Certificate of Non-Compliance   February 1, 2021 

  76A   Notice Whether Action under Rule 76   February 1, 2021 

  76B   Simplified Procedure Motion Form   April 1, 2021 

  76C   Notice of Readiness for Pre-Trial Conference   February 1, 2021 

  76D   Trial Management Checklist   May 1, 2019 O. Reg. 575/07, s. 36; O. Reg. 55/08, s. 10; O. Reg. 438/08, s. 67; O. Reg. 394/09, s. 32; O. Reg. 186/10, s. 6; O. Reg. 55/12, s. 13; O. Reg. 43/14, s. 22; O. Reg. 170/14, s. 24; O. Reg. 259/14, s. 11; O. Reg. 193/15, s. 23 (1, 5, 6, 8); O. Reg. 193/15, s. 23; O. Reg. 147/16, s. 1; O. Reg. 281/16, s. 8; O. Reg. 487/16, s. 14; O. Reg. 82/17, s. 20; O. Reg. 203/17, s. 2; O. Reg. 584/17, s. 9; O. Reg. 536/18, s. 7; O. Reg. 537/18, s. 13; O. Reg. 344/19, s. 13; O. Reg. 316/20, s. 3; O. Reg. 689/20, s. 50; O. Reg. 690/20, s. 7; O. Reg. 711/20, s. 6; O. Reg. 107/21, s. 3; O. Reg. 111/21, s. 13; O. Reg. 248/21, s. 16; O. Reg. 383/21, s. 17; O. Reg. 526/21, s. 7; O. Reg. 709/21, s. 18; O. Reg. 18/22, s. 14; O. Reg. 224/22, s. 4; O. Reg. 435/22, s. 6; O. Reg. 520/22, s. 6; O. Reg. 188/23, s. 2. FormS 4A-43A Revoked:  O. Reg. 77/06, s. 3. Form 43B Revoked:  O. Reg. 260/05, s. 17. FormS 44A-47A Revoked:  O. Reg. 77/06, s. 3. FormS 48A, 48B Revoked:  O. Reg. 396/91, s. 14. FormS 48C-68C Revoked:  O. Reg. 77/06, s. 3. FormS 69A, 69B Revoked:  O. Reg. 131/04, s. 25. Form 69B.1 Revoked:  O. Reg. 583/99, s. 3. FormS 69C-69Z.2 Revoked:  O. Reg. 131/04, s. 25. Form 70A Revoked:  O. Reg. 19/03, s. 25. Form 70A.1 Revoked:  O. Reg. 292/98, s. 8. FormS 70A.2-70D Revoked:  O. Reg. 131/04, s. 25. FormS 72A-76D Revoked:  O. Reg. 77/06, s. 3. FormS 77A, 77B Revoked:  O. Reg. 457/01, s. 17. FormS 77C-78A Revoked:  O. Reg. 77/06, s. 3. TARIFF A   LAWYERS’ FEES AND DISBURSEMENTS ALLOWABLE UNDER RULES 57.01 AND 58.05 PART I — Fees The fee for any step in a proceeding authorized by the Rules of Civil Procedure and the counsel fee for motions, applications, trials, references and appeals shall be determined in accordance with section 131 of the
Courts of Justice Act and the factors set out in subrule 57.01 (1). Where students-at-law or law clerks have provided services of a nature that the Law Society of Ontario authorizes them to provide, fees for those services may be allowed. PART II — DISBURSEMENTS 21. Attendance money actually paid to a witness who is entitled to attendance money, to be calculated as follows: 1. Attendance allowance for each day of necessary attendance: $50. 2. Travel allowance, where the hearing or examination is held, (a) in a city or town in which the witness resides, $3.00 for each day of necessary attendance; (b) within 300 kilometres of where the witness resides, 24¢ a kilometre each way between his or her residence and the place of hearing or examination; (c) more than 300 kilometres from where the witness resides, the minimum return air fare plus 24¢ a kilometre each way from his or her residence to the airport and from the airport to the place of hearing or examination. 3. Overnight accommodation and meal allowance, where the witness resides elsewhere than the place of hearing or examination and is required to remain overnight, for each overnight stay: $75. 22. Fees or expenses actually paid to a court, authorized court transcriptionist, official examiner or sheriff under the regulations under the Administration of Justice Act. 23. For service or attempted service of a document, (a) in Ontario, the amount actually paid, not exceeding the fee payable to a sheriff under the regulations under the Administration of Justice Act; (b) outside Ontario, a reasonable amount; (c) that was ordered to be served by publication, a reasonable amount. 23.1 Fees actually paid to a mediator in accordance with Ontario Regulation 451/98 made under the Administration of Justice Act. 23.2 Fees actually paid to a mediator in accordance with Ontario Regulation 291/99 made under the Administration of Justice Act. 24. For an examination and transcript of evidence taken on the examination, the amount actually paid, not exceeding the fee payable to an official examiner under the regulations under the Administration of Justice Act. 25. For the preparation of a plan, model, videotape, film or photograph reasonably necessary for the conduct of the proceeding, a reasonable amount. 26. For experts’ reports that were supplied to the other parties as required by the Evidence Act or these rules and that were reasonably necessary for the conduct of the proceeding, a reasonable amount. 27. The cost of the investigation and report of the Official Guardian. 28. For an expert who gives opinion evidence at the hearing or whose attendance was reasonably necessary at the hearing, a reasonable amount not exceeding $350 a day, subject to increase in the discretion of the assessment officer. 29. For an interpreter for services at the hearing or on an examination, a reasonable amount not exceeding $100 a day, subject to increase in the discretion of the assessment officer. 29.1 Where ordered by the presiding judge or officer, for translation into English or French of a document that has been filed, a reasonable amount. 30. Where ordered by the presiding judge or officer, such travelling and accommodation expenses incurred by a party as, in the discretion of the assessment officer, appear reasonable. 31. For copies of any documents or authorities prepared for or by a party for the use of the court and supplied to the opposite party, a reasonable amount. 32. For copies of records, appeal books and compendiums, and factums, a reasonable amount. 33. The cost of certified copies of documents such as orders, birth, marriage, and death certificates, abstracts of title, deeds, mortgages and other registered documents where reasonably necessary for the conduct of the proceeding. 34. The cost of transcripts of proceedings of courts or tribunals, (a) where required by the court or the rules; or (b) where reasonably necessary for the conduct of the proceeding. 35. Where ordered by the presiding judge or officer, for any other disbursement reasonably necessary for the conduct of the proceeding, a reasonable amount in the discretion of the assessment officer. 36. Harmonized sales tax (HST) actually paid or payable on the lawyer’s fees and disbursements allowable under rule 58.05. R.R.O. 1990, Reg. 194, Tariff A; O. Reg. 219/91, s. 16; O. Reg. 351/94, s. 19; O. Reg. 533/95, s. 12 (2); O. Reg. 453/98, s. 3; O. Reg. 290/99, s. 6; O. Reg. 24/00, s. 32; O. Reg. 652/00, s. 8; O. Reg. 113/01, s. 15; O. Reg. 244/01, ss. 5, 6; O. Reg. 284/01, s. 38; O. Reg. 457/01, s. 18; O. Reg. 19/03, s. 26; O. Reg. 131/04, s. 27; O. Reg. 42/05, s. 7; O. Reg. 575/07, s. 37; O. Reg. 55/12, s. 14; O. Reg. 170/14, s. 25. TARIFF B  Revoked:  O. Reg. 131/04, s. 28. TARIFF C   LAWYERS’ Costs Allowed on Passing of Accounts Without a Hearing (1) ESTATE TRUSTEE  Amount of receipts   Amount of costs 

  Less than $300,000   $2,500 

  $300,000 or more, but less than $500,000   $3,000 

  $500,000 or more, but less than $1,000,000   $3,500 

  $1,000,000 or more, but less than $3,000,000   $5,000 

  $3,000,000 or more   $7,500 (2) PERSON WITH FINANCIAL INTEREST IN ESTATE If a person with a financial interest in an estate retains a lawyer to review the accounts, makes no objection to the accounts (or makes an objection and later withdraws it) and serves and files a request for costs, the person is entitled to one-half of the amount payable to the estate trustee. (3) CHILDREN’S LAWYER OR PUBLIC GUARDIAN AND TRUSTEE If the Children’s Lawyer or the Public Guardian and Trustee makes no objection to the accounts (or makes an objection and later withdraws it) and serves and files a request for costs, he or she is entitled to three-quarters of the amount payable to the estate trustee.  Note:  If two or more persons are represented by the same lawyer, they are entitled to receive only one person’s costs. Note:  A person entitled to costs under this tariff is also entitled to the amount of harmonized sales tax (HST) on those costs. O. Reg. 332/96, s. 10; O. Reg. 575/07, s. 38 (2, 3); O. Reg. 55/12, s. 15.  Français