http://cas-ncr-nter03.cas-satj.gc.ca/fca-caf/IndexingQueries/infp_RE_info_e.php?court_no=A-113-14
The Queen v. Eleanor Martin[1] (February 24, 2014) is a notice of appeal filed this week by the Crown in response to a Tax Court decision which was blogged here on February 20, 2014. The case involved a $10,635 costs award in favour of an elderly widow in a situation where both she and her late husband had been intentionally deceived by a CRA officer. CRA then continued to proceed against them for 5 ½ years knowing of that deceit.
It seems rather bold of CRA to appeal on these facts (which were agreed upon at trial), particularly where the award is only roughly $5,000 in excess of the tariff amount. It will be interesting to see what approach the Federal Court of Appeal takes to these facts. They have the power to increase the award and this writer thinks they should in light of this appeal.
[1] Federal Court of Appeal, Notice of Appeal, A-113-14, filed February 24, 2014.