858Considerations relevant to taxing officer's discretion

### 858 Considerations relevant to taxing officer's discretion > If a fee or allowance is discretionary, the taxing officer is to take into consideration the following: > > > > (a) any other fee or allowance in respect of the work to which the fee or allowance relates; > > > > > (b) the nature and importance of, and the amount involved in, the proceedings; > > > > > (c) the interest of the parties; > > > > > (d) the person, estate or fund by whom or by which the costs are to be borne; > > > > > (e) the general conduct and costs of the proceedings; > > > > > (f) any other relevant circumstances.