Taxing costs in a judicial review application in Swanson Estate v. Canada [1990] F.C.J. No. 357, Taxing Officer Stinson was faced with a similar situation to the case at bar. At page 4 he concludes: "I am reluctant to apply, as a standard, my assessment of whether plaintiffs' solicitor could have functioned without the transcript because this would involve hindsight to some extent as opposed to the considerably more relevant test of the reasonableness of the decision to incur the disbursement given the circumstances at the time. Here, plaintiffs' solicitor could not ignore the potential relevance of this evidence to case preparation and I approve the cost."
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