What are the considerations for tax purposes for the taxation of a solicitor’s account?

In Cohen v. Kealey & Blaney [1985] OJ No. 160 (CA) the court noted that the considerations “normally applicable” to the taxation of a solicitor’s account included “the time expended by the solicitor, the legal complexity of the matters to be dealt with, the degree of responsibility assumed by the solicitor, the monetary value of the matters in issue, the importance of the matter to the client, the degree of skill and competence demonstrated by the solicitor, the results achieved, the ability of the client to pay and the client’s expectation as to the amount of the fee.”