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 , may object before the final certificate is signed.

(2)  An objection under subrule (1) 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) , 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.