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

12 (1) Subject to subsection 9(3), costs shall be taxed by the Registrar or any other person that may be designated by the Chief Justice as a taxing officer.

(2) An appellant whose costs are to be taxed shall file with the Registrar a bill of costs, which may be in the form set out in Schedule 12.

(3) The Registrar shall forthwith send a true copy of the bill of costs to counsel for the respondent.

(4) Immediately following the taxation the Registrar shall send to each of the parties a certificate of taxation.