Rules of Procedure for Boards of Review (SOR/2003-28)

15 (1) If awarding costs under section 338 of the Act, the Board shall consider whether any conduct or step taken during the proceedings was improper, vexatious or in bad faith.

(2) For greater certainty, failure to comply with these Rules or a direction of the Board constitutes improper conduct.

(3) Before awarding costs, the Board shall consider the seriousness of the misconduct.