Tax Court of Canada Act

Marginal note:Costs — appeal under Customs Act or Excise Tax Act

• 18.3009 (1) If an appeal referred to in section 18.3001 is allowed, the Court shall reimburse to the person who brought the appeal the filing fee paid under paragraph 18.15(3)(b) by that person and may award costs, in accordance with the rules of Court, to that person if

  • (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute in the appeal was equal to or less than $10,000 and was reduced by more than one half by the judgement of the Court; and

  • (b) in the case of an appeal under Part IX of the Excise Tax Act,

    • (i) the amount of tax, net tax, rebate, interest or penalty in issue in the appeal was reduced by more than one half by the judgement of the Court,

    • (ii) the amount in dispute was equal to or less than $7,000, and

    • (iii) the aggregate of supplies for the prior fiscal year of that person was equal to or less than $1,000,000.

• Marginal note:Consideration of offers

  (2) The Court may, in deciding under subsection (1) whether to award costs, consider any written offer of settlement made at any time after the notice of appeal is filed.