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Tax 2024 TCC 134

De Pellegrin v. The King

The Court awarded a lump sum of $7,500 because the adjournment one week before a three-day trial was caused by appellant counsel’s failure to confirm his expert witness’s availability and by his lack of candour, invoking Rule 147(3) factors to compensate thrown away costs and applying Rule 152 to require counsel to indemnify the client for the award.

  • Adjournment
  • Costs award
  • Rule 147(3)
  • Rule 152(1)(b)
  • Expert witness availability
  • Conduct of counsel
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Administrative law 2021 FCA 207

Church of Atheism of Central Canada v. Canada (National Revenue)

Assessment Officer found respondent's delay reasonable given the appellant's concurrent application for leave to the Supreme Court; impecuniosity and post-judgment financial hardship are not relevant to assessment; procedural deficiencies in affidavits were largely cured by supplementary filings; amended bill items introduced at reply without opportunity to respond (Item 18 and amended Item 26) were disallowed or reverted to earlier claim; specific items and disbursements were examined against Tariff B and court record and largely allowed with reductions where procedurally required, resulting…

  • Assessment of costs
  • Tariff b
  • Federal courts rules
  • Delay in seeking costs
  • Financial hardship and costs
  • Disbursements
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Family law 2020 BCSC 287

L.H. v. C.H.

The court found divided success on a family-law costs application and ordered that each party bear their own costs after trial.

  • Parenting time
  • Parenting responsibilities
  • Imputation of income
  • Section 211 expert report
  • Parenting coordinator
  • Retroactive support
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Class actions 2019 FC 730

Rooke v. Canada (Health)

The Federal Court struck an unrepresented plaintiff’s class certification motion as improperly filed, rejected recusal and fee-return requests, and awarded costs.

  • Certification
  • Self-represented litigant
  • Rule 121 solicitor requirement
  • Waiver of filing fees
  • Reconsideration of directions
  • Recusal
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Civil procedure 2016 BCSC 622

Sebaa v. Ricci

The court awarded the plaintiff double costs for eight trial days, finding her March 9, 2015 settlement offer could reasonably have been accepted.

  • Offers to settle
  • Rule 9-1 sccr
  • Double costs
  • Discovery and document production
  • Settlement quantification
  • Pre-trial procedure
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Family law 2015 BCSC 2359

Fabian v. Estrada

The court awarded interim spousal support, varied a restraining order for greater specificity, and refused a trust vesting order, monthly disclosure, and a s. 230 fine.

  • Spousal support
  • Compensatory support
  • Interim relief
  • Restraining order variation
  • Disclosure obligations
  • S.230 sanctions
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Family law 2014 NSFC 1

Wile v. Wile

Given the mother's success on the merits, the father's notice and knowledge of his support obligations, his failure to pay or show lawful excuse, absence of submissions or evidence of inability to pay, and applicable rules and statutes, the court exercised its discretion to award the mother $1,750 in costs recoverable through MEP.

  • Child maintenance
  • Retroactive child support
  • Section 7 special expenses
  • Costs and fees
  • Maintenance enforcement
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Tax law 2013 TCC 355

Mittal v. The Queen

The Taxing Officer must tax costs according to Schedule II, Tariff B absent Court directions under Rule 147; a self-represented appellant does not meet the definition of "counsel" and therefore cannot recover fees for his own time under Schedule II, Tariff B. Disbursements properly claimed and consented to (including meals) are allowable. Consequently the claimed fees are disallowed and disbursements of $650 are allowed.

  • Costs taxation
  • Schedule ii tariff b
  • Self-represented litigant compensation
  • Tax court rules
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Tax law 2011 TCC 364

Caputo v. The Queen

The motion was dismissed because the appellants sought relief effectively under Rule 147(7) after the 30-day limit had long expired; they were therefore out of time and the Court had no discretion to extend that limit under the authorities cited. Additionally, appellants did not contest the Taxation Officer's certificate on its merits under Rule 159, so no basis for relief under Rule 159 existed.

  • Tax court of canada rules
  • Rule 159 review of taxation
  • Rule 147 discretionary costs
  • Taxation officer certificate of costs
  • Representative/test-case indemnification
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Income tax 2012 TCC 65

Sochatsky v. The Queen

The taxing officer allowed the full amounts claimed because the claimed counsel fees complied with the Tariff and the disbursements were supported by receipts and shown to be essential to the conduct of the appeal; therefore $10,691.37 was taxed and allowed in favour of the Respondent.

  • Certificate of costs
  • Taxation of costs
  • Court rules tariff
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.