Tax Court of Canada Act

Marginal note:Costs

• 18.3009 (1) In an appeal referred to in section 18.3001, the Court may, subject to the rules of Court, award costs. In particular, the Court may award costs to the person who brought the appeal if the judgment reduces the amount in dispute by more than one half and

  • (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute does not exceed $10,000;

  • (b) in the case of an appeal under the Excise Act, 2001

    • (i) the amount in dispute does not exceed $25,000, and

    • (ii) the total of sales by the person for the prior calendar year did not exceed $1,000,000; or

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

    • (i) the amount in dispute does not exceed $7,000, and

    • (ii) the aggregate of supplies for the prior fiscal year of the person did not exceed $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.