Tax Court of Canada Rules (Informal Procedure)

10 (1) Costs on an appeal shall be at the discretion of the judge by whom the appeal is disposed of in the circumstances set out in subsection 18.26(1) of the Act which reads as follows:

• “18.26 (1) Where an appeal referred to in section 18 is allowed, the Court

  • (a) shall reimburse to the appellant the filing fee paid by the appellant under paragraph 18.15(3)(b); and

  • (b) where 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, may award costs to the appellant in accordance with the rules of Court.”

(2) A judge may direct the payment of costs in a fixed sum, in lieu of any taxed costs.