Provisional taxation
40.23 Provisional taxation
A taxing officer may, in the absence of the parties, provisionally tax a bill.
However, the taxing officer may, before completing the provisional taxation, require the parties to file submissions identifying the issues in dispute in relation to the bill.
The taxing officer will give a written notice to the parties stating the amount for which the bill is provisionally taxed and identifying the amounts provisionally taxed off the bill.
A party interested in the bill may, within 21 days after the date of the written notice given by the taxing officer in accordance with subrule (3), file a notice requesting a full taxation, in accordance with Form 129.
In the absence of a party filing a notice in accordance with subrule (4), the amount to which a bill was provisionally taxed will be the amount for which the certificate of taxation will be issued.
Party interested in the bill is defined in the Dictionary.
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