PRACTICE |
Costs |
Canada v. Furukawa
A-80-99
2002 FCA 56, Stinson A.O.
7/2/02
9 pp.
F.C.A. awarding costs to respondent in Court files A-80-99, A-412-96--Respondent tendering bills of costs calculated at solicitor-client level under Tax Court of Canada Act, ss. 18.24, 18.25--If Tax Court finds issue of appeal instituted by taxpayer under Informal Procedure of TCCA, s. 18 common to group, class of persons, provisions of TCCA, s. 18.11(1), (5) mandatory, require appeal be removed to General Procedure governed by TCCA, ss. 17.1 to 17.8--Therefore, appeals to Court in both matters brought in statutory scheme governed by Federal Court Act, s. 27(1.1), TCCA, s. 17.7-- Statutory scheme of TCCA, ss. 18.24, 18.25 not applying--R. 400(1), which does apply, not exercised by assessment officer--As s. 18.25 addresses judicial review under Federal Court Act, s. 28, appeal governed by Federal Court Act, s. 27, both judgment itself, paragraph [45] of Court's reasons for judgment phrased in manner ordinarily associated with party-- and--party costs, it could not be concluded Court awarded anything other than party--and--party costs in A-80-99-- Respondent's costs in each of A-80-99, A-412-96 must be assessed at party--and--party level--Tax Court of Canada Act, R.S.C., 1985, c. T-2, ss. 17.1 to 17.8 (as enacted by R.S.C., 1985 (4th Supp.), c. 51, s. 5), 18.11 (as enacted idem),18.24 (as enacted idem), 18.25 (as enacted idem)--Federal Court Act, R.S.C., 1985, c. F-7, ss. 27 (as am. by R.S.C., 1985 (4th Supp.), c. 51, s. 11; S.C. 1990, c. 8, ss. 7, 78(1); 1993, c. 27, s. 214), 27(1.1) (as enacted by R.S.C., 1985 (4th Supp.), c. 51, s. 11), 28 (as am. by R.S.C., 1985 (2nd Supp.), c. 30, s. 61; S.C. 1990, c. 8, s. 8; 1992, c. 26, s. 17; c. 33, s. 69; c. 49, s. 128; 1993, c. 34, ss. 70(1), (2); 1996, c. 10, s. 229; c. 23, s. 187(c); 1998, c. 26, s. 73; 1999, c. 31, s. 92--Federal Court Rules, 1998, SOR/98-106, r. 400(1).