Tax Court of Canada Act

Marginal note:Filing fee and costs

• 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.

• Marginal note:Consideration of offers

  (2) The Court may, in deciding whether to award costs, consider any written offer of settlement made at any time after the notice of appeal is filed.