Tax Court of Canada Rules (Informal Procedure)
(2) The Court may award costs to the respondent, in an amount not exceeding the amounts listed in section 11, only if the actions of the appellant unduly delayed the prompt and effective resolution of the appeal.
(3) The Court may direct the payment of costs in a fixed sum, in lieu of any taxed costs.
- SOR/2004-101, s. 5
- SOR/2008-302, s. 3
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