Although it is preferable, there is no requirement for the losing party, who is not seeking costs, to file a bill of costs. Not filing a bill of costs is a factor that may be taken into account when considering the reasonable expectations of the losing party: see Smith Estate v. Rotstein, 2011 ONCA 491, 106 O.R. (3d) 161, leave to appeal to SCC refused 297 O.A.C. 398, [2011] S.C.C.A No. 441.
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