For further information please contact the Registry.

Notice

On December 21, 2025, the Rules Amending the Federal Courts Rules and the Federal Courts Citizenship, Immigration and Refugee Protection Rules came into force and introduced amendments to Tariff B.

Overview

Pursuant to sections 405 and 406 of the Federal Court Rules, SOR/98-106 [the Rules], a party entitled to costs may request that costs be assessed by an assessment officer. A bill of costs must be filed according to Part 11 of the Rules and with reference to the amounts allowable under Tariff B.

The overview below explains the procedure for filing a bill of costs.

[1] Authority

Part 11 of the Federal Courts Rules sets out the rules relating to the awarding of court costs between the parties to a proceeding.

Tariff B of the Federal Courts Rules outlines counsel fees and disbursements allowable on assessment.

[2] Obtaining an appointment for an assessment

Subsection 406(1) of the Rules states that a party entitled to costs may obtain an assessment by filing a bill of costs, a copy of the order or other document giving rise to the party’s entitlement to costs and any reasons, including dissenting reasons, given in respect of that order. A party may also be entitled to costs as a result of a notice of discontinuance (see Rules 402, 411 and 412).

A party requesting an appointment for an assessment of a bill of costs can request an assessment:

1. in writing
2. in person
3. by videoconference

A great part of the assessment requests proceeds on the basis of written representations. If an assessment is requested on the basis of written representations, a covering letter proposing disposition in writing may accompany the filing of the bill of costs. The assessment officer may give directions for the conduct of an assessment (Rule 408).

You can obtain a returnable date for a notice of appointment for assessment of costs by sending a letter to the Registry with proposed dates. The assessment officer will review your proposed dates and then confirm a date for the appointment. Once an appointment is scheduled by the assessment officer, the date is inserted into the notice of appointment which is then issued by the Registry.

Subsection 406(2) of the Rules states that a notice of appointment for assessment and the bill of costs to be assessed shall be served by the party requesting the assessment of costs on every other interested party at least 10 days before the date fixed for the assessment. Proof of service, confirming service of the notice of appointment and bill of costs on all other interested parties, must be available in order for the assessment to proceed.

[3] Sample Notice of Appointment

A notice of appointment for assessment of costs may be submitted in the following format:

---

Court No. _________

FEDERAL COURT

Between:

Name of party

Plaintiff/Applicant/Appellant

- and -

Name of party

Defendant/Respondent

Notice of Appointment for Assessment of Costs

I HEREBY APPOINT:

Date: ________________
Time: ________________
Place: ________________

for the assessment of the Defendant's costs in this matter.

Dated this ________ day of ________, 20___

________________________
Assessment Officer

To the Plaintiff
Solicitor of record: full firm name and address for service and telephone number

Taken out by the Defendant
Solicitor of record: full firm name and address for service and telephone number

---

[4] Preparing a Bill of Costs

Subsection 1(2) to Tariff B states that a bill of costs shall indicate each assessable service, the applicable tables to this Tariff, the applicable columns and the number of units sought in accordance with those tables and, if the service is assessable based on a number of hours, it shall indicate the number of hours claimed and be supported by evidence of those hours.

Subsection 2(1) of Tariff B states that on an assessment, the assessment officer shall determine assessable costs by applying the formula

A x B + C

Where

A is
(a) the number of units allocated to each assessable service, or
(b) where the service is based on a number of hours, the number of units allocated to that service multiplied by the number of hours;

B is the unit value as established in section 3 and adjusted in accordance with section 4; and

C is the amount of assessable disbursements.

A sample bill of costs is included at Item [5] below.

You can click on the link below to obtain the current unit value pursuant to section 4 of Tariff B:

Unit Value

[5] Sample Bill of Costs

The following is a sample bill of costs in an acceptable format:

---

Court No.

FEDERAL COURT
Between:

Name of Party

Plaintiff/Applicant/Appellant

And

Name of Party

Defendant/Respondent

Bill of Costs

Subtotal 82 units x $180.00 per unit = $14,760.00 
GST at 13% = $1,918.80 
Total fees: = $16,678.80

Total disbursements = $7,496.62
Total fees and disbursements = $24,175.422

[6] Assessable Services

Rule 407 states that unless the Court orders otherwise, party-and-party costs shall be assessed in accordance with column 2 of the applicable tables to Tariff B.

[7] Disbursements

Subsection 1(3) to Tariff B states that a bill of costs shall include disbursements, including

(a) payments to witnesses under Tariff A; and
(b) any service, sales, use or consumption taxes paid or payable on counsel fees or disbursements allowed under the Tariff.

Subsection 1(4) to Tariff B states that no disbursement, other than fees paid to the Registry, shall be assessed or allowed under this Tariff unless it is reasonable and it is established by affidavit or by the solicitor appearing on the assessment that the disbursement was made or is payable by the party.

[8] Review of Assessment

Rule 414 states that a party who is dissatisfied with an assessment of an assessment officer who is not a judge may, within 10 days after the assessment, serve and file a notice of motion to request that a judge of the Federal Court review the assessment of costs.

Part 7 of the Federal Courts Rules provides for motions to the Court.