The claimant submitted an accounting report in respect of an IRB quantum. The insurer paid $2,500.00 per section 7(5) of the SABS. The claimant sought a further amount for HST. Adjudicator Sewrattan dismissed the claim for outstanding HST. The adjudicator also dismissed the claim for costs made by the insurer, stating that cost awards are to maintain civility and order during proceedings, to deter conduct that threatens the orderly and civil resolution of an application, and to ensure that the Tribunal’s process and the other participants are respected. They are not to compensate parties for the cost of bringing or defending claims, or to punish.