Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure)
Version of section 14 from 2006-03-22 to 2008-11-19:
14 (1) Subject to subsection 9(2), costs shall be taxed by the Registrar or such other person as may be designated by the Chief Justice as a taxing officer.
(2) An appellant whose costs are to be taxed shall file with the Registrar a bill of costs, which may be in the form set out in Schedule 14.
(3) The Registrar shall forthwith send a true copy of the bill of costs to counsel for the respondent.
(4) Immediately following the taxation, the Registrar shall send to each of the parties a certificate of taxation.
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