Key Points:

1. Trial Decision:
   • Breen's wrongful dismissal action was dismissed.
   • Breen was found to have breached fiduciary duties as President and CEO, including making misrepresentations and using company funds for personal benefit.
2. Liabilities:
   • $55,974.90 USD and $110,250 CAD for gifts to his corporation.
   • $113,000 USD for fraudulent agent fees.
   • $200,000 CAD in damages.
   • $50,000 CAD in punitive damages.
3. Costs Award:
   • Foremost Group sought full indemnity costs; Breen argued for party-party costs.
   • The court referenced Alberta Rules of Court and precedents, determining full indemnity costs were warranted due to Breen's misconduct.
4. Assessment:
   • Proportionality and reasonableness were key considerations.
   • Costs were allocated to avoid double counting between the wrongful dismissal action and the counterclaim.
5. Final Costs:
   • Fees: $714,931.16
   • Taxable Disbursements: $23,832.64
   • Non-taxable Disbursements: $102,034.19
   • GST: $36,938.19
   • Total: $877,736.18

The court emphasized that costs should reflect the complexity of the case and the conduct of the parties, resulting in a significant award to Foremost Group.