Tax Court of Canada Act

Marginal note:Costs

• 18.3007 (1) The Court may, if the circumstances so warrant, make no order as to costs or order that the person who brought the appeal be awarded costs, notwithstanding that under the rules of Court costs would be adjudged to Her Majesty in right of Canada, or make an order that person be awarded costs, notwithstanding that under the rules of Court no order as to costs would be made, if

  • (a) an order has been made under subsection 18.3002(1) in respect of the appeal;

  • (b) the appeal is not an appeal referred to in subsection 18.3002(3); and

  • (c) in the case of an appeal

    • (i) under Part V.1 of the Customs Act, the amount in dispute does not exceed $50,000,

    • (ii) under the Excise Act, 2001, the amount in dispute in the appeal does not exceed $50,000 and the aggregate of sales by the person for the prior calendar year did not exceed $6,000,000, or

    • (iii) under Part IX of the Excise Tax Act, the amount in dispute in the appeal does not exceed $50,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $6,000,000.

• Marginal note:Time for order

  (2) Where costs are awarded under subsection (1), the award shall be made at the time of the order disposing of the appeal.