An offer by a respondent to forego costs does not constitute an offer of compromise attracting indemnity costs consequences under UCPR r 42.15A where no significant costs have been incurred at the date of the offer. The assessment is objective and made at the date of the offer: the offeror must be offering to forego something of substance. An offer made shortly after filing of a Notice of Appeal and well before submissions are due is unlikely to satisfy this requirement.
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