Tax Court of Canada Rules (General Procedure)

153 (1) The taxing officer shall be the Registrar and any other officer of the Registry designated by the Chief Justice as a taxing officer.

(2) Where for any reason there would otherwise be a delay in the taxation of a bill of costs, a judge may tax the bill of costs.

(3) The taxing officer may direct that the taxation of a bill of costs be conducted by teleconference, by videoconference or by a combination of both and may specify the party responsible for establishing the communication.