Watts v. The King
Enhanced costs of $30,000 were awarded because the Appellant brought three unsuccessful and meritless motions that materially increased the volume, complexity and duration of the proceedings; the Respondent was entirely successful and provided evidence of 395.41 hours and $99,810.92 in solicitor-client costs, and the Court found the lump sum claimed to be reasonable in light of the subsection 147(3) factors.
Source excerpt
- Section 160 income tax act
- Costs - enhanced costs beyond tariff
- Charter challenges to search warrants
- Res judicata and issue estoppel
- Search and seizure legality