Allowance and taxation of costs

(1) Where a trustee or manager receives remuneration for his services as such, no payment shall be allowed in his accounts in respect of the performance by any other person of the ordinary duties which are required to be performed by himself. (2) Where the trustee is an attorney, he may contract that the remuneration for his services as trustee shall include all professional services. (3) All bills and charges of attorneys, managers, accountants, auctioneers, brokers and other persons, not being trustees, shall be taxed by the Registrar, and no payments in respect thereof shall be allowed in the trustee’s accounts without proof of such taxation having been made. (4) The Registrar shall satisfy himself before passing such bills and charges that the employment of such attorneys and other persons, in respect of the particular matters out of which such charges arise, have been duly sanctioned. (5) The sanction required under subsection (4) of this section for the employment of attorneys and other persons must be a sanction obtained before the employment, except in cases of urgency, and in such cases it must be shown that no undue delay took place in obtaining the sanction. (6) Every such person shall, on request by the trustee (which request the trustee shall make a sufficient time before declaring a dividend) deliver his bill of costs or charges to the Registrar for taxation, and if he fails to do so within seven days after the receipt of the request, or such further time as the court, on application, may grant, the trustee shall declare and distribute the dividend without regard to any claim by him, and thereupon any such claim shall be forfeited as well against the trustee personally as against the estate.