(1) A party who files an objection under rule 40.21 must pay the costs of taxation of all parties from the date on which the taxing officer notified the parties of the estimate unless:
(a) if the party is the party who filed the bill--the costs are taxed at more than 115% of the taxing officer's estimate; or
(b) in any other case--the costs are taxed at less than 85% of the taxing officer's estimate.
(2) A party may apply to the taxing officer to be relieved of the consequences of subrule (1) if:
(a) the party had offered to compromise the costs on terms more favourable than the costs were taxed; or
(b) the conduct of any other party at the taxation added significantly to the duration or cost of the taxation.