{'index': 10, 'text': 'In light of my consideration of the factors set out in subsection 147(3) of the Rules, and my review of the Court’s costs decisions, 35% of total costs strikes me as an appropriate award for the Respondent. This amounts to a fixed cost award of $92,728.42. The Respondent is also entitled to recover disbursements of $3,251.96 for a total award of $95,980.38. Signed at Ottawa, Canada, this 21st day of December 2023. (FOOi Inc v. The King, https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521192/index.do?q=%2221st+day+of+December+2023%22)'}
INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.  
Options: allowed, dimissed, other

JUDGMENT EXCERPT: {{text}}
OUTCOME:
INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.  
Options: allowed, dimissed, other
JUDGMENT EXCERPT: In light of my consideration of the factors set out in subsection 147(3) of the Rules, and my review of the Court’s costs decisions, 35% of total costs strikes me as an appropriate award for the Respondent. This amounts to a fixed cost award of $92,728.42. The Respondent is also entitled to recover disbursements of $3,251.96 for a total award of $95,980.38. Signed at Ottawa, Canada, this 21st day of December 2023. (FOOi Inc v. The King, https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521192/index.do?q=%2221st+day+of+December+2023%22)
OUTCOME: