The Tax Court dismissed motions to set aside notices of discontinuance in two GST/HST appeals, finding the appellants misunderstood the basis of the liability.
The appeal is allowed because the Federal Court erred in issuing the two declarations: neither declaration had practical utility or settled a live controversy between the parties after Blacklock’s Reporter discontinued its infringement action; accordingly the Federal Court’s judgment issuing the declarations is set aside and the Attorney General’s motion for summary judgment as to those declarations is dismissed.
Leave to discontinue was granted because the countervailing interests against discontinuance were insufficient: denying discontinuance would force an unworkable adjourned trial given unresolved internal disputes over control of SAS; the JVA and related documents were produced late and their authenticity was doubtful; corporate records show Michael remains sole managing member of SAS; there is a history of abusive process and unpaid cost orders by opposing parties; and the prejudice to the defendant and TCC from continuing litigation outweighed prejudice to OM and Greg. Consequently the court…
The court dismissed a bias recusal request and mostly awarded costs to the defendants, including forthwith costs to Mr. Kosikar, while refusing special costs and summary assessment.
Balancing the exceptional factors relevant to intervenor costs — nature and extent of UFCA's interest, active adversarial participation, anticipated involvement, the late cancellations that caused wasted effort, and the absence of cost terms on the intervention order — the court concluded UFCA was entitled to a partial indemnity but not the excessive amount claimed; the Tariff was inapplicable and a modest lump sum of $15,000 awarded to the Intervenor as fair compensation for wasted effort and to uphold procedural fairness.
The Court of Appeal dismissed an application to remove an appeal from the inactive list, finding the delay in prosecuting the appeal inordinate, unexplained, and unlikely to lead to success.
Costs reasons in a strata dispute: ordinary costs and double costs in the Action, plaintiffs recover costs on the discontinued Counterclaim, each side bears its own Petition costs.
The court awarded costs at Scale B to Nelson Skalbania after dismissing the counterclaim, holding that costs should follow the event under Rule 14-1(9).
Court departed from tariff guidance because a defamation action makes 'amount involved' subjective and because extensive preparatory work for a summary judgment (which never proceeded) made tariffs inadequate; after deducting amounts already covered by prior costs awards and assessing reasonable remaining legal fees at $30,000, the court awarded 75% of that figure as a lump sum, ordering the Plaintiff to pay the Defendant $22,500 inclusive of disbursements forthwith.