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Canada Case Law

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Tax law 2026 TCC 47

Afdon Contracting Ltd. v. The King

The Tax Court fixed costs after a mixed result in three related tax appeals, awarding no costs on the two corporate appeals and $25,000 to the Crown on the individual appeal.

  • Costs
  • Gross negligence penalty
  • Assessments
  • Settlement offers
  • Derivative assessment
  • Vacation of assessment
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Excise tax act (gst) 2004 TCC 720

Polsinelli v. The Queen

Applicants' motion for costs in excess of Schedule II, Tariff B was dismissed because the subsection 147(3) factors did not justify an increased award, there was no misconduct warranting solicitor-client costs, and the Tariff governs recoverable party-and-party costs; costs are to be awarded by the Taxing Officer in accordance with Schedule II, Tariff B and each party shall bear its own costs of the motion.

  • Costs awards
  • Solicitor-client costs
  • Subsection 147(3) criteria
  • Due diligence under s.323(3)
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