After rule 63.73
insert
(1) This rule applies if:
(a) a party entitled to costs makes an offer to compromise under rule 63.34; and
(b) the offer is not accepted; and
(c) on the taxation of the costs, the party is allowed an amount greater than the amount the party offered.
(2) The Taxing Master may increase the costs allowed, including costs taxed on an indemnity basis, by up to 20%.