868Review of taxing officer's decision by judge

### 868 Review of taxing officer's decision by judge > > (1)  A party who objects under [rule 867](#GS867@EN) and who is dissatisfied with the certificate of the taxing officer as to any item or part of an item, may apply to a judge to review the taxation as to that item or part of an item. > > > (2)  An application under [subrule (1)](#GS868@Gs1@EN) is to be made within 14 days after the date of the certificate, or any other time as the taxing officer, at the time of the signing of the certificate, may allow, whichever is the later. > > > (3)  [*\[Rule 868 Subrule (3) amended by S.R. 2014, No. 46, Applied:23 Apr 2014\]*](/view/html/inforce/2014-04-23/sr-2014-046#GS9@EN) Unless the judge otherwise directs, the application is to be determined on the materials which were before the taxing officer. > > > (4)  On an application under [subrule (1)](#GS868@Gs1@EN) , the judge may make any order as may be just but the certificate of the taxing officer is final as to all matters which are not the subject of the application.