“It is frequently observed that assessing costs is not a simple mechanical exercise of tallying hours and applying an hourly rate: Delillis v. Delillis and Delillis, 2005 CanLII 36447 (ON SC), [2005] O.J. No. 4345 (Ont. S.C.). I agree with A.J. Goodman J. who, in Miziolek v. Miziolek and Miziolek, 2018 ONSC 4372 observed that;
[32] There must be practical and reasonable limits to the amounts awarded for costs and those amounts should bear some reasonable connection to the amount that should reasonably have been contemplated. I note that it is not necessary for me to have to go through the hours, or disbursements, line by line, in order to determine what the appropriate costs are. Nor is the court to second-guess the amount of time claimed unless it is clearly excessive or overreaching. I must consider what is reasonable in the circumstances, and all the relevant factors. However, when appropriate and necessary, a court ought to analyze the Bill of Costs in order to satisfy itself as to the reasonableness of the fees and expenses submitted for consideration.”