Canada v. Marine Atlantic
The Federal Court of Appeal dismissed the Crown’s appeal: the Tax Court did not err in awarding enhanced costs (60% of Marine Atlantic’s legal fees) because the Crown’s prolonged refusal to accept BC Ferries findings and its last‑minute filing of the Shimizu affidavit constituted conduct that unnecessarily lengthened and increased the cost of the proceeding and justified compensation and deterrence; the Tax Court’s quantum was within its discretion and not unprincipled for lack of comparative citations.
Source excerpt
- Costs awards
- Affidavit evidence
- Trial by ambush
- Contractual agreements to be bound
- Standard of review