867Objections to taxation

### 867 Objections to taxation > > (1)  A party who is dissatisfied with any allowance or disallowance made by the taxing officer, or with the allowance of a lump sum under [rule 862](#GS862@EN) , may object before the final certificate is signed. > > > (2)  An objection under [subrule (1)](#GS867@Gs1@EN) is to be – > > > > > > (a) in writing, specifying in a concise form the items or parts of items objected to and the grounds of each objection; and > > > > > > > (b) delivered to each party interested in the objection; and > > > > > > > (c) left with the taxing officer with a request to review the taxation in respect of the matters set out in the objection. > > > (3)  Pending the determination of an objection, the taxing officer may sign a certificate in respect of the items in the bill of costs not the subject of any objection. > > > (4)  After the determination of the objection, the taxing officer is to sign any further certificate as may be necessary. > > > (5)  On an objection being made in accordance with [subrule (2)](#GS867@Gs2@EN) , the taxing officer – > > > > > > (a) is to reconsider and review the taxation of the items the subject of the objection; and > > > > > > > (b) may receive further evidence in respect of those items; and > > > > > > > (c) if so required by a party, is to state in the certificate – > > > > > > > > > > (i) the grounds and reasons of the decision on the objection; and > > > > > > > > > > > (ii) any special facts or circumstances relating to those grounds and reasons; and > > > > > > > (d) may tax the costs of the objection and add them to or deduct them from any sum payable by or to any party to the taxation. > > > (6)  The taxing officer may not review a taxation after the certificate is signed except to correct a clerical or obvious error.