Précis: The taxpayer appealed reassessments for the 2006-2010 taxation years. The Tax Court, of its own motion, awarded $7,500 in costs against the taxpayer in pre-trial proceedings and subsequently dismissed the taxpayer’s appeal (or, possibly, appeals – it is not clear from the decision) for failure to pay the outstanding costs award. The Court of Appeal found that the Tax Court violated the rules of natural justice and set aside that portion of the Tax Court order directing the payment of $7,500 in costs. The taxpayer did not seek costs in the Court of Appeal and none were awarded.
Kibalian v. R. – FCA: Federal Court of Appeal sets aside costs order by Tax Court for failure of natural justiceREAD MORE »