Court File and Parties
CITATION: Invoice Payment Systems Corp. v. The Block Inc., 2025 ONSC 7156
DIVISIONAL COURT FILE NO.: 524/24
DATE: 20260114
ONTARIO
SUPERIOR COURT OF JUSTICE
DIVISIONAL COURT
R. Lococo, S. Nakatsuru, M. Kurz JJ.
BETWEEN:
INVOICE PAYMENT SYSTEM CORPORATION
Spencer F. Toole, Counsel for the Appellant
Appellant
- and -
THE BLOCK INC.
Carol A. Dirks, Counsel for the Respondent
Respondent
HEARD in writing: January 12, 2026.
COSTS ENDORSEMENT
THE COURT
[1] The appellant was partially successful in their appeal of Gibson J.’s judgment. While they did not get the dismissal of their claim against the respondent overturned, the set-off amount awarding $325,824.41 and pre-judgment interest against the appellant was quashed.
[2] At the appeal hearing, an agreement was reached by the parties as to costs. The successful party should be awarded $20,000. If the appellant was successful, they were also to receive an additional amount for the costs of the trial transcripts.
[3] The agreement did not capture the nature of the disposition achieved on the appeal. Therefore, the court encouraged the parties to come to a further agreement. No such further agreement as to costs for the appeal was forthcoming. Submissions were made by the parties. These are our brief reasons on costs.
[4] The appellant submits that they were successful in their appeal. They seek partial indemnity costs of $26,196.91.
[5] The respondent submits that success was divided and that each of the parties should bear their own costs. They argue that the appellant failed in their primary issue on appeal which sought judgment in their favour.
[6] The respondent is correct that the appellant did not achieve all that they had argued for on this appeal. However, the success on the set-off ground of appeal was of greater monetary value, albeit not substantially greater, than the amount of the lien it was seeking to enforce. Moreover, taking a bird’s eye view of the appeal, the outcome did fall somewhat in favour of the appellant. A principled basis therefore exists to grant some award of costs to the appellant.
[7] That said, the amount sought by the appellant is disproportionate to the reality of the final outcome. In our view, looking at all the appropriate factors, $6,000 all-inclusive is a reasonable, fair, and proportionate award of costs. It is noted that the appellant incurred $4,356.83 as a disbursement for the transcript from the nine-day trial.
R. Lococo J.
S. Nakatsuru J.
M. Kurz J.
Released: January 14, 2026
CITATION: Invoice Payment Systems Corp. v. The Block Inc., 2025 ONSC 7156
DIVISIONAL COURT FILE NO.: 524/24
DATE: 20260114
ONTARIO
SUPERIOR COURT OF JUSTICE
DIVISIONAL COURT
R. Lococo, S. Nakatsuru, M. Kurz JJ.
BETWEEN:
INVOICE PAYMENT SYSTEM CORPORATION
Appellant
- and -
THE BLOCK INC.
Respondent
COSTS ENDORSEMENT
Released: January 14, 2026