What is the test for making a reasonable offer before trial in a personal injury action?

[12] Anyone would be hard-pressed to get an award of costs without making a reasonable offer before trial but it does not follow that merely making a reasonable offer will always lead to a recovery of costs. On the other hand, to say that, under Dziedzic v. Dziedzic, to make an offer in substantial accord with the eventual decision makes a good case for costs and under rule 49, costs will likely be awarded where a plaintiff’s offer is at least as favourable as the result, is not to say that an applicant is precluded from recovering costs where she has made a reasonable offer of which the decision falls short and with which it is not in “substantial accord”.