(1) No statement that an offer has been made may be included in any pleading or affidavit.
(2) If an offer is not accepted, no communication in relation to the offer may be disclosed to the court at trial.
(3) Despite subrule (2), an offer may be disclosed to the court—
(a) if a notice of offer provides that the offer is not made without prejudice; or
(b) to the extent necessary to enable the offer to be taken into account for determining an amount of interest up to judgment; or
(c) after all questions of liability and relief have been determined, to the extent necessary to determine questions as to costs.