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Tax Court of Canada Rules (Informal Procedure)

Version of section 13 from 2008-11-20 to 2024-04-01:

  •  (1) Subject to subsection 10(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 13.

  • (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.

  • SOR/2004-101, s. 20(E)
  • SOR/2008-302, s. 4

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