Robertson
J.A.:
This
appeal
arises
from
the
failure
of
the
Tax
Court
Judge
to
award
costs
against
the
respondent
with
respect
to
two
income
tax
appeals
pertaining
to
the
respondent’s
1991
and
1992
taxation
years,
respectively.
The
issue
is
whether
the
judge
below
erred
in
the
exercise
of
his
discretion
in
failing
to
award
costs
against
the
respondent.
The
appellant
takes
the
position
that
the
Tax
Court
Judge
erred
by
failing
to
give
sufficient
weight
to
the
written
settlement
offer
made
by
the
Crown,
and
that
it
should
be
awarded
costs
after
the
date
of
that
offer
at
twice
the
Tariff
amount
plus
two
senior
counsel
fees
for
the
conduct
of
the
hearing.
In
my
respectful
view,
the
appeal
must
be
dismissed.
I
can
find
no
error
on
the
part
of
the
Tax
Court
Judge
in
the
exercise
of
his
discretion.
The
fact
that
the
settlement
offer
was
faxed
to
counsel
for
the
respondent
at
his
hotel
the
day
before
the
trial
commenced
obviously
influenced
the
Tax
Court
Judge.
That
being
said,
I
note
that
the
appellant
also
cross-appealed
the
Tax
Court
rulings
for
both
the
1991
(A-426-97)
and
1992
(A-427-97)
taxation
years.
By
agreement,
the
appeal
in
A-426-97
is
being
dismissed
without
costs.
As
the
appellant
was
fully
successful
on
its
cross-appeal
in
A-427-97,
it
has
been
awarded
costs
in
both
the
Tax
Court
and
this
Court.
I
would
dismiss
this
appeal
without
costs.
Appeal
dismissed.