Décary J.A.:
1 These applications for judicial review having been heard together on common evidence, the following reasons will apply to both of them.
2 The Tax Court Judge dismissed the applicants' appeals from their respective reassessments on the basis of findings of fact and of credibility which in our view are unassailable in the circumstances. The Tax Court Judge, however, oblivious of the fact that the appeals had been filed under the Informal Procedure outlined in the Tax Court of Canada Act[FN1: <p>R.S.C. 1985 (4thSupp.), c. 51, s.5.</p>] (“the Act”), went on to award costs to the respondent. As conceded by counsel for the respondent, subsection 18.26(1) of the Act makes it clear that the Court's only discretion is to award costs in favour of an appellant and there is no authority to award costs in favour of the respondent, Her Majesty the Queen.
3 The applications will therefore be allowed, the decision the Tax Court of Canada will be set aside and the two matters will be referred back to that Court for redetermination on the basis that the appeals ought to be dismissed, but without costs.
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