Minister was required to take motion very seriously, having regard to draconian relief sought

Tax - Income Tax - Administration and enforcement

Taxpayers brought motion for order pursuant to R. 126(4)(b) of Tax Court of Canada Rules (General Procedure) for judgment on basis that Minister of National Revenue did not reply to taxpayers’ request for documents by date specified in court order. Taxpayers brought motion for order pursuant to R. 16.1 of Rules to treat affidavits filed in support of first motion as confidential documents. Tax Court judge dismissed motions. Parties made submissions on costs. Minister awarded increased costs of $25,800. Minister was totally successful. Minister was required to take motion very seriously, having regard to amount in issue and draconian relief sought by taxpayers. Issues of whether Minister violated court order and abused its process was of highest importance. Volume of work was enormous. Proceeding was improper, vexatious, abuse of process and unnecessary. Taxpayers wasted Minister and court’s time and resources. Minister was entitled to increased costs equal to 80 per cent of solicitor and client costs for total of $25,800 inclusive of disbursements, payable regardless of result in end.

Simard v. The Queen (2018), 2018 CarswellNat 8508, 2018 TCC 266, F.J. Pizzitelli J. (T.C.C. [General Procedure]); additional reasons (2018), 2018 CarswellNat 7805, 2018 TCC 237, F.J. Pizzitelli J. (T.C.C. [General Procedure]).

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