Tsui v. Canada (Minister of National Revenue)

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
Administrative Law Tax Law Procedural Law Costs Appeal Dismissal Judicial Discretion

Source-derived case record

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Parties

Wai Keung Tsui

Appellant

The Minister of National Revenue

Respondent

Procedural Posture

Appeal / Decision on Costs

  1. 1 Whether the Court should interfere with the Applications Judge's award of costs
  2. 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.