Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure)
“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 by that person under paragraph 18.15(3)(b). The Court may, in accordance with the rules of Court, award costs to that person if the judgement reduces the amount in dispute by more than one half and
(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.”
(2) A judge may direct the payment of costs in a fixed sum, in lieu of any taxed costs.
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