1. in finding that the Respondent was entitled to compensation based on the tariff and guidelines, including a care and management fee as an attorney for property and as estate trustee;
2. in relying upon opinion evidence from real estate agent with respect to the valuation of the house; and
3. in ordering that $7,000 be deducted from the Appellant's share of the residue of the estate because of the outstanding 2003 costs order of $3,500. 

1. in awarding the Respondent her costs on a full indemnity basis and
2. in making those costs payable by the Appellant, personally, rather than by the Estate.

1. The trial judge's approval of the Respondent's compensation and care and management fee as an attorney for property was upheld, and the trial judge's approval of the trustee compensation was also upheld, but the approval of the Respondent's trustee care and management fee of $6,500, was overturned;
2. The appeal in respect of the property valuation was dismissed; and
3. The trial judge's mathematical error of $3,500 was corrected.

 With respect to the issue of costs:

4. The Respondent's award of full indemnity costs was overturned and replaced with an award of partial indemnity costs; and
5. The Court dismissed the appeal of the order that the Appellant must pay those costs personally.

• A care and management fee must is contingent on the presence of special circumstances;
• Special circumstances in support of an attorney for property's care and management fee may include:
• maintaining the incapable adult's health, safety and comfort while fulfilling his or her wish to age in place;
• hiring and supervising the caregivers on a daily basis;
• paying for groceries and medications;
• paying taxes and housing costs; and
• the maintenance and repair of the incapable adult's home;

• A trustee's care and management fee is usually not appropriate until after the executor's year has passed, and even then, only if the trustee must manage an ongoing trust that is demonstrably more complicated than a bank account or a GIC;
• A care and management fee may not be appropriate if the compensation awarded is generous (and there appears to be room to argue that the Court in Aber found that the percentages rate of trustee compensation was generous, although not excessive);

• Calculations of compensation based on tariff rates will usually apply to estates of moderate complexity. The Aber Estate consisted of a house, a bank account, and some investments. Arguably, then, this is an example of a moderately complex estate;
• Compensation may be paid on a receipt and disbursement even if the disbursement represents the distribution of a legacy to the trustee in their capacity as a beneficiary;
• Minor errors in accounts, if corrected, will not attract a finding that the fiduciary failed to keep accurate accounts such that compensation should be reduced;
• Conservative investing of assets may not be relied upon as a ground for reducing compensation if the incapable adult benefited from that investment strategy; 

• A trustee is entitled to indemnity for legal costs reasonably incurred;
• A trustee's legal costs of $192,632.53 may be reasonably incurred on a contested passing of accounts, especially if incurred as a result of the objector's conduct;
• Determining what a reasonable costs order would be against an unsuccessful litigant is a different inquiry from whether an estate trustee has reasonably incurred legal expenses for which he or she should be indemnified by the estate; the court must always ask what is a reasonable amount that the unsuccessful party should pay;[12]
• It is fair and reasonable for the losing party to pay partial indemnity costs of $115,200 when one takes into consideration the length of the litigation, the number of motions, the five day trial, and the need for extensive preparation in order to examine in detail some 750 pages of documents;
• Absent a finding of conduct that is reprehensible, scandalous or outrageous, substantial indemnity costs may not be appropriate;
• Absent a finding that the litigation was fruitless or designed to harass, full indemnity costs may not be appropriate;
• Even if an objector succeeds in realizing modest reductions to compensation or other adjustments to the accounts, he or she may still be "the losing party" for the purpose of costs. In the Aber Estate, the Appellant had raised numerous objections that resulted in a 5-day trial. An adjustment at trial to the valuation of real property reduced trustee compensation by $9,000. In the context of the many objections raised regarding attorney and trustee compensation of roughly $100,000 which did not represent success in litigation. It may be that this 10% adjustment could have been framed as a success for costs purposes if the multitude of other meritless objections had been withdrawn at the right time;