Canada Case Law

Keizer v Radovanovic

Court

Supreme Court of British Columbia

The registrar held that GST and PST could not be added to fixed costs awarded under Rule 66(29) absent an express rule authorizing tax.

• Rule 66(29) fixed costs
• Application of rule 57(8.1) to fixed costs
• Whether gst/pst is payable on tariff amounts
• Judicial authority to add tax absent specific rule
• Costs
• Taxation

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Canada (Minister of Human Resources Development) v. MacDonald

Court

Federal Court of Appeal

The Assessment Officer applied Tariff B item 26 at the 3 unit level for the preparation and service of the bill of costs and held that paragraph 1(3)(b) authorizes inclusion of applicable taxes; relying on prior authorities, he concluded that GST/PST are payable by the Crown and therefore allowed the bill in full for $3,007.83.

Source excerpt

• Costs assessment
• Tariff b item 26
• Crown liability for taxes
• Precedent authority

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