Tax Court of Canada Rules (General Procedure) (SOR/90-688a)

Regulations are current to 2014-10-27 and last amended on 2014-02-07. Previous Versions

Costs in Vexatious Proceedings

 Where a judge has made an order under section 19.1 of the Act, costs may be awarded against the person in respect of whom the order has been made.

  • SOR/2004-100, s. 23.

TAXATION OF COSTS

General

  •  (1) The taxing officer shall be the Registrar and any other officer of the Registry designated by the Chief Justice as a taxing officer.

  • (2) Where for any reason there would otherwise be a delay in the taxation of a bill of costs, a judge may tax the bill of costs.

  • (3) The taxing officer may direct that the taxation of a bill of costs be conducted by teleconference, by videoconference or by a combination of both and may specify the party responsible for establishing the communication.

  • SOR/2004-100, s. 44(E);
  • SOR/2014-26, s. 22.

Taxation of Costs — Considerations

 Where party and party costs are to be taxed, the taxing officer shall tax and allow the costs in accordance with Schedule II, Tariff B and the officer shall consider,

  • (a) the amounts in issue,

  • (b) the importance of the issues,

  • (c) the complexity of the issues,

  • (d) the volume of work, and

  • (e) any other matter that the Court has directed the taxing officer to consider.

Taxation at Instance of Party Entitled

  •  (1) A party entitled to costs may obtain a notice of appointment for taxation of costs from the appropriate taxing officer on filing with the taxing officer a bill of costs and a copy of the direction or other document giving rise to the party’s entitlement to costs. (Form 155)

  • (2) The notice and the bill of costs shall be served on every party interested in the taxation at least seven days before the date fixed for the taxation.

Taxation at Instance of Party Liable

  •  (1) Where a party entitled to costs fails or refuses to file or serve a bill of costs for taxation within a reasonable time, any party liable to pay the costs may obtain a notice to deliver a bill of costs for taxation from the appropriate taxing officer. (Form 156)

  • (2) The notice shall be served on every party interested in the taxation, at least twenty-one days before the date fixed for the taxation.

  • (3) On being served with the notice, the person required to deliver a bill of costs shall file and serve a copy of the bill on every party interested in the taxation, at least seven days before the date fixed for the taxation.

  • (4) Where a party required to deliver a bill of costs for taxation fails to do so at the time set out in the notice, and thereby prejudices another party, the taxing officer may fix the costs of the defaulting party at an appropriate sum in order to prevent further prejudice to the other party.

Powers of Taxing Officer

  •  (1) A taxing officer may direct production of books and documents and give directions for the conduct of a taxation.

  • (2) The taxing officer may, in his or her discretion, award or refuse the costs of a taxation to either party, and fix those costs.

  • (3) No disbursements other than fees paid to the Registry shall be taxed or allowed unless it is established that the disbursement was made or that the party is liable for it.

  • (4) The taxing officer may allow all services, sales, use or consumption taxes and other like taxes paid or payable on any counsel fees and disbursements allowed if it is established that such taxes have been paid or are payable and are not otherwise reimbursed or reimbursable in any manner whatever, including, without restriction, by means of claims for input tax credits in respect of such taxes.

  • SOR/96-503, s. 3.