Taxpayers were ordained rabbis who taught Judaic studies to children at Orthodox Jewish elementary day school. Taxpayers claimed clergy residence deduction in their income tax returns for 2011, 2012 and 2013 years. Minister of National Revenue denied deductions on basis that taxpayers were not ministering to congregation. Taxpayers’ appeals were dismissed. Parties made submissions on costs. Minister awarded costs of $22,214. Minister was awarded party and party costs in amount of $5,745 for services of counsel. Taxpayers’ actions in coming to hearing without expert evidence caused undue delay as proceedings had to be adjourned. Although taxpayers were proceeding under informal procedure, their case dealt with area in which expert evidence was required. Minister was awarded disbursements since they were essential for appeal and were actually incurred. Minister was awarded disbursements of $13,195 for expert witness, based on daily maximum of $300 per day for services of expert and full amount of expert’s travel costs. Minister was awarded disbursements of $3,274 for transcripts and printing.
Lichtman v. The Queen (2018), 2018 CarswellNat 2085, 2018 CarswellNat 2341, 2018 TCC 82, 2018 CCI 82, Diane Campbell J. (T.C.C. [Informal Procedure]); additional reasons (2017), 2017 CarswellNat 7304, 2017 CarswellNat 8488, 2017 TCC 252, 2017 CCI 252, Diane Campbell J. (T.C.C. [Informal Procedure]).