http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/100778/index.do 
Mason v. The Queen (January 27, 2015 – 2015 TCC 23, C. Miller J.).
Précis: This is a decision on a costs award in a case blogged earlier on this site. Mr. Mason had argued unsuccessfully that he had sheltered his income as an accountant in a structure involving a trust. The Crown asked for, and the Court ordered, costs and disbursements of $19,727.52 in accordance with the Tarriff.
Decision: This is the costs decision on related income tax and GST appeals which I blogged earlier on this site:
https://williaminnes.wordpress.com/2014/11/16/mason-v-r-tcc-purported-trustcorporate-structure-not-effective-to-shelter-professional-income-penalties-vacated/
Mr. Mason had argued unsuccessfully that he had sheltered his income as an accountant in a structure involving a trust. The Crown asked for costs in accordance with the Tariff in the amount of $13,800.00 and disbursements of $5,927.52 for a total of $19,727.52. The Court saw no reason to reduce that amount but in light of Mr. Mason’s financial circumstances delayed the date for payment until six months following the conclusion of his appeal to the Federal Court of Appeal:
[5] Costs are at the Court’s discretion, guided by the factors set out in Rule 147 of the
Tax Court of Canada Rules (General Procedure). I feel no need to go through each of these factors as they all so clearly point to an award of costs in favour of the Respondent. There is nothing in the Appellant’s submissions to support any deviation from an award of costs in the cause, as sought by the Respondent. I find the Respondent’s Bill of Costs is reasonable.
[6] I understand from the Appellant’s submissions that he currently has no means to pay any costs award. I also note that he has appealed my decision. While I award costs in accordance with the attached Bill of Costs, I would allow the Appellant six months from the final disposition of this appeal at the Federal Court of Appeal within which to pay this costs award.