Costs ordered to be taxed or assessed are not 'owing and payable' prior to the issue of a certificate of taxation. A pre-trial Calderbank offer may be taken into account on the question of costs on appeal, though ordinarily given less weight than an offer made during the appeal. The fact that a litigant is unrepresented does not preclude an indemnity costs order where the conduct warrants it, particularly where the litigant has professional or business experience and extensive litigation history.
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