Tax Court of Canada Act

Marginal note:Costs

• 18.26 (1) The Court may, subject to the rules, award costs. In particular, the Court may award costs to the appellant if the judgment reduces the aggregate of all amounts in issue or the amount of interest in issue, or increases the amount of loss in issue, as the case may be, by more than one half.

• Marginal note:Consideration of offers

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