Tax Court of Canada Rules (General Procedure)

147 (1) The Court may determine the amount of the costs of all parties involved in any proceeding, the allocation of those costs and the persons required to pay them.

(2) Costs may be awarded to or against the Crown.

(3) In exercising its discretionary power pursuant to subsection (1) the Court may consider,

• (a) the result of the proceeding,

• (b) the amounts in issue,

• (c) the importance of the issues,

• (d) any offer of settlement made in writing,

• (e) the volume of work,

• (f) the complexity of the issues,

• (g) the conduct of any party that tended to shorten or to lengthen unnecessarily the duration of the proceeding,

• (h) the denial or the neglect or refusal of any party to admit anything that should have been admitted,

• (i) whether any stage in the proceedings was,

  • (i) improper, vexatious, or unnecessary, or

  • (ii) taken through negligence, mistake or excessive caution,

• (j) any other matter relevant to the question of costs.

(4) The Court may fix all or part of the costs with or without reference to Schedule II, Tariff B and, further, it may award a lump sum in lieu of or in addition to any taxed costs.

(5) Notwithstanding any other provision in these rules, the Court has the discretionary power,

• (a) to award or refuse costs in respect of a particular issue or part of a proceeding,

• (b) to award a percentage of taxed costs or award taxed costs up to and for a particular stage of a proceeding, or

• (c) to award all or part of the costs on a solicitor and client basis.

(6) The Court may give directions to the taxing officer and, without limiting the generality of the foregoing, the Court in any particular proceeding may give directions,

• (a) respecting increases over the amounts specified for the items in Schedule II, Tariff B,

• (b) respecting services rendered or disbursements incurred that are not included in Schedule II, Tariff B, and

• (c) to permit the taxing officer to consider factors other than those specified in section 154 when the costs are taxed.

(7) Any party may,

• (a) within thirty days after the party has knowledge of the judgment, or

• (b) after the Court has reached a conclusion as to the judgment to be pronounced, at the time of the return of the motion for judgment,

whether or not the judgment included any direction concerning costs, apply to the Court to request that directions be given to the taxing officer respecting any matter referred to in this section or in sections 148 to 152 or that the Court reconsider its award of costs.