Tsui v. Canada (Minister of National Revenue)
The Court declined to interfere with the Applications Judge's discretionary award of costs and dismissed the appeal; the costs award of $500.00 inclusive of tax and disbursements stands.
Source-derived case information.
- Citation
- 2005 FCA 403
- Parties
- Appellant: Wai Keung Tsui; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 1 December 2005
- Procedural Posture
- Appeal / Decision on Costs
- Outcome
- Appeal dismissed
- Legal Topics
- Costs, Appeal Dismissal, Judicial Discretion
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Wai Keung Tsui
Appellant
The Minister of National Revenue
Respondent
Procedural Posture
Appeal / Decision on Costs
Legal Issues
- 1 Whether the Court should interfere with the Applications Judge's award of costs
- 2 Whether the amount of costs awarded was appropriate
Ratio Decidendi
The Court declined to interfere with the Applications Judge's discretionary award of costs and dismissed the appeal; the costs award of $500.00 inclusive of tax and disbursements stands.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed with costs to the Crown of $500.00 inclusive of tax and disbursements.
Full Case Text
Judgment text and source record
1 paragraphs
Tsui v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2005-12-01 Neutral citation 2005 FCA 403 File numbers A-211-05 Decision Content Date: 20051201 Docket: A-211-05 Citation: 2005 FCA 403 CORAM: LINDENJ.A. NOËL J.A. SEXTON J.A. BETWEEN: WAI KEUNG TSUI Appellant and THE MINISTER OF NATIONAL REVENUE Respondent Heard at Toronto, Ontario, on November 30, 2005. Judgment delivered at Toronto, Ontario, on December 1, 2005. REASONS FOR JUDGMENT BY: LINDEN J.A. CONCURRED IN BY: NOËL J.A. SEXTON J.A. Date: 20051201 Docket: A-211-05 Citation: 2005 FCA 403 CORAM: LINDENJ.A. NOËL J.A. SEXTON J.A. BETWEEN: WAI KEUNG TSUI Appellant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT LINDENJ.A. [1] Having considered the material in this matter and after listening to the arguments, we have not been persuaded that there is any reason to interfere with the Applications Judge's award of costs. [2] The appeal will be dismissed with costs to the Crown of $500.00 inclusive of tax and disbursements. "A.M. Linden" J.A. "I agree Marc Noël J.A." "I agree J. Edgar Sexton J.A." FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-211-05 STYLE OF CAUSE: WAI KEUNG TSUI Appellant and THE MINISTER OF NATIONAL REVENUE Respondent PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: NOVEMBER 30, 2005 REASONS FOR JUDGMENT BY: LINDENJ.A. CONCURRED IN BY: NOËL J.A. SEXTON J.A. DATED: DECEMBER 1, 2005 APPEARANCES: Wai Keung Tsui (self-represented) FOR THE APPELLANT P. Tamara Sugunasiri FOR THE RESPONDENT SOLICITORS OF RECORD: FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada Toronto, Ontario FOR THE RESPONDENT