Does a formal offer to settle a claim against a plaintiff be apportioned costs based upon division of liability based upon a division of costs based on division of liabilities?

In Hare v. Roberts [December 22, 1994] Vancouver B916438 Mr. Justice Errico appears to have accepted the submission of counsel that if a formal offer to settle is made rather than presented in the form of a "Calderbank letter", the rules do not provide for an apportionment of costs based upon a division of liability. The focus of his decision was not whether that was so but rather he relied upon it as the state of the law, based upon submissions of counsel, in deciding another point.