10Review of taxing officer's decision by judge

10 Review of taxing officer's decision by judge

(1)  For the purpose of section 19A(6) of the Act, an application for a review by a judge of a taxation is to be filed within 14 days from the date of the allocatur or certificate, or within any other period or at any other time as may be allowed by the judge or by the taxing officer at the time when the taxing officer signs the allocatur or certificate.

(2)  Unless the judge otherwise directs, an application under subregulation (1) is to be heard and determined by the judge on the same evidence as was before the taxing officer, and no further evidence is to be received on the hearing of the application without such a direction.