Blackmore v. Canada

Blackmore v. Canada

The Federal Court of Appeal held the judge erred in principle by awarding $50,000 equivalent to solicitor-client style trial-preparation fees without basis in the record and erred in allowing a $2,400 non-tariff disbursement; the appeal was allowed, the Tax Court judgment set aside and the matter remitted for...

Source-derived case information.

Citation
2011 FCA 335
Parties
Appellant: Winston Blackmore; Respondent: Her Majesty The Queen
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
30 November 2011
Procedural Posture
Tax Appeal to the Federal Court of Appeal / Appeal From Tax Court Costs Order; Remitted for Redetermination
Outcome
Appeal allowed with costs; Tax Court judgment set aside and matter remitted to Tax Court for redetermination
Legal Topics
Costs Thrown Away, Solicitor Client Costs, Disbursements, Publication Ban Motion, Adjournment Due to Late Motion
Source Language
en
Tax Civil Procedure Costs Evidence Costs Thrown Away Solicitor Client Costs Disbursements Publication Ban Motion +1 more

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Parties

Winston Blackmore

Appellant

Her Majesty The Queen

Respondent

Procedural Posture

Tax Appeal to the Federal Court of Appeal / Appeal From Tax Court Costs Order; Remitted for Redetermination

  1. 1 Whether the $50,000 award constituted an improper award of solicitor-client costs
  2. 2 Whether disbursements of $3,494 (including $2,400 paid to a non-expert witness for trial preparation) were allowable under the tariff
  3. 3 Whether the appellant's late motion justified extraordinary costs given it was not found reprehensible or scandalous

Ratio Decidendi

The Federal Court of Appeal held the judge erred in principle by awarding $50,000 equivalent to solicitor-client style trial-preparation fees without basis in the record and erred in allowing a $2,400 non-tariff disbursement; the appeal was allowed, the Tax Court judgment set aside and the matter remitted for redetermination.

Court Disposition

Appeal allowed with costs; Tax Court judgment set aside and matter remitted to Tax Court for redetermination

Orders

  • Appeal allowed with costs
  • Judgment of the Tax Court (dated June 7, 2011) set aside