In Grimes v. The Queen, the Tax Court of Canada recently awarded costs above the Tariff to a taxpayer who was partly successful in an appeal turning on the determination of the fair market value of shares, and ordered that the taxpayer was entitled to a lump sum amount of $52,000 (amounting to approximately 25% of solicitor‑client costs), plus 100% of the disbursements incurred by the taxpayer (which included expert fees of $62,570.46).