What is the effect of a global discount on an assessment?

I concur with these comments. An assessment is more than an accounting exercise. That is true not only on appeal, but on the initial assessment. The assessment officer has discretion to decide what is a fair and equitable fee, based on the factors specified in the Rules and the case law. The application of a “global” discount is, in some cases, an appropriate means of achieving that result: see, for example, R v. Williams, supra, at para. 27, where Zarzeczny J. specifically approved the application of a percentage discount by a taxation officer. Similarly, there is nothing extraordinary or inappropriate in fixing a fee in round numbers based on a reasonably detailed assessment of the work done and what has been accomplished.