Foot massages tend to run about TWD600 for a 40-minute session.
As Jamoldo says, dim sum isn't really a Taipei thing, though there's still a lot to chose from. Taipei is really more about snack foods & noodles, night market or otherwise. Just check out the restaurants lining Yong-kang St.; also An-he Rd.
I also like Ding Tai Fung. One Hong Kong-style dim sum possibility is "City Star"--guaranteed to be full of locals (
http://www.citystar.com.tw). There are fancier places, but City Star is good. Be prepared to wait for a table if you are going anywhere around meal times to late evening.