19 On the basis of those authorities I am satisfied that the key question is whether the party who has been awarded or is to be awarded costs has incurred a liability for the costs represented by the fees and disbursements and not whether, as well, the liability has been discharged by that party. The decision in Qureshi v. Nickerson is not as clear as it might have been on that point because the point was not put in issue in that case.
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