Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)

9 (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 section 18.3009 of the Act, which provides:

• “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 judgment reduces the amount in dispute by more than one half and

  • (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute does not exceed $10,000;

  • (b) in the case of an appeal under the Excise Act, 2001

    • (i) the amount in dispute does not exceed $25,000, and

    • (ii) the total of sales by the person for the prior calendar year did not exceed $1,000,000; or

  • (c) in the case of an appeal under Part IX of the Excise Tax Act,

    • (i) the amount in dispute does not exceed $7,000, and

    • (ii) the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.

• (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.