Law360 Canada ( April 7, 2025, 12:31 PM EDT) -- Application by applicants for permission to appeal a court order affirming a review officer’s decision on the legal fee for tax planning advice related to a business sale. The applicants sold their manufacturing company and entered into a retainer agreement with the respondent to provide tax planning advice about the structure of the sale. The transaction collapsed when the intended purchaser decided not to proceed. The respondent charged the applicants for the legal work based on the lawyers’ hourly rates on the file and the applicants paid without dispute. After several years, the applicants sought similar advice for a new sale, without a new retainer agreement. The respondent issued interim invoice payments totalling $205,295, which were paid. A final invoice proposed a fee of $750,000, less interim payments, based on value billing as outlined in the retainer agreement. The applicants objected, claiming they did not agree to a fee based on tax savings. The dispute was referred to a review officer, who found that the retainer agreement allowed for a global fee. The applicants challenged the review officer’s jurisdiction and procedural fairness in the Court of King’s Bench. The appeal judge upheld the decision, affirming the retainer agreement’s applicability to 2021 work and a final fee beyond hourly rates. The applicants claimed the judge erred in not recognizing jurisdictional overreach and procedural unfairness....