Under UCPR r 360, where a plaintiff's offer to settle is not accepted and the judgment obtained exceeds the offer, the defendant bears a heavy onus to displace the presumption of indemnity costs; arguments based on late-emerging evidence increasing the claim's value are unlikely to suffice where the offer was modest relative to the judgment. On appeal, indemnity costs will not ordinarily be ordered where the respondent had the benefit of a reasoned judgment below, absent unusual circumstances or unreasonable conduct beyond mere non-acceptance of a pre-trial offer.
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