142Cost penalty for inadequate offer

### 142 Cost penalty for inadequate offer > > (1)  [*\[Rule 142 Subrule (1) amended by S.R. 2013, No. 69, Applied:04 Sep 2013\]*](/view/html/inforce/2013-09-04/sr-2013-069#GS80@EN) This rule applies to costs in an action where no offer of compromise is filed or payment into court made or in which a party obtains final judgment, other than by consent, for an amount that is 200% or more than an offer of compromise under [rule 89](#GS89@EN) or a payment into Court made on the operative date. > > > (2)  Unless the Court orders otherwise, the costs to which a party is entitled are to be calculated in accordance with the following formula: > > > > [](/image/magistr2.gif) > > > > where – > > > > > ***C*** is the costs to which the party is entitled; > > > > > ***P*** is the costs of the party, as agreed or assessed; > > > > > ***J*** is the sum of money awarded by the judgment, exclusive of costs and interest; > > > > > ***A*** is the amount contained in the offer or the payment. > > > (3)  If an offer or payment is not filed or made, "A" is zero. > > > (4)  [*\[Rule 142 Subrule (4) omitted by S.R. 2003, No. 17, Applied:09 Apr 2003\]*](/view/html/inforce/2003-04-09/sr-2003-017#GS15@EN) .  .  .  .  .  .  .  .   > > > (5)  If this rule and [rule 143](#GS143@EN) apply to the same action, neither rule has effect.