Docket:
2011-3228(IT)G
2011-3161(GST)G
BETWEEN:
DAN MASON,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
By: The Honourable Justice Campbell J. Miller
Appearances:
|
For the Appellant:
|
The Appellant himself
|
|
Counsel for the Respondent:
|
Mark Heseltine
|
ORDER
IT IS HEREBY ORDERED that costs
in the amount of $13,800 plus disbursements of $5,927.52 for a total of $19,727.52
be payable by the Appellant within six months of the final disposition of the
Appellant’s appeal to the Federal Court of Appeal.
Signed at Ottawa, Canada, this 27th day of January 2015.
“Campbell J. Miller”
Citation:
2015 TCC 23
Date: 20150127
Docket: 2011-3228(IT)G
2011-3161(GST)G
BETWEEN:
DAN
MASON,
Appellant,
and
HER
MAJESTY THE QUEEN,
Respondent.
REASONS
RESPECTING SUBMISSIONS ON COSTS
C. Miller J.
[1]
The Respondent seeks costs in this Appeal in
accordance with Tariff ‑ Class C. I had asked the Parties
to provide written submissions on costs due to the unique manner in which this
case unfolded. I have received those written submissions and I am prepared to
order costs in accordance with the draft Bill of Costs submitted by the
Respondent with the Respondent’s written submissions, in the amount of
$19,727.52.
[2]
The trial of this matter was heard in two parts:
the first on the 5th and 6th of February 2014, and the second on May 13, 2014.
At the first hearing, the Appellant’s sole submission was that any income from
his accounting practice was not his, but belonged to a trust. He did not raise
as an issue the accuracy of income and expenses attributable to the accounting
practice. I found there was no trust and that any income was in fact the
Appellant’s income. The Respondent had not, at that stage, allowed for any
expenses.
[3]
It was my view, notwithstanding the Appellant’s
failure to address the numbers, that a further hearing was necessary to attempt
to determine the true taxable income of Mr. Mason’s accounting practice. I
encouraged the Parties in the interim to sit down and settle this matter. They
were unable to do so, notwithstanding several offers made by the Respondent.
[4]
At the second phase of the trial, I ultimately
accepted the Respondent’s position on both the income and the expenses, though
with respect to the GST Appeal, I slightly increased the Input Tax Credits
conceded by the Crown. In effect, the Crown was substantially successful.
[5]
Costs are at the Court’s discretion, guided by
the factors set out in Rule 147 of the Tax Court of Canada Rules
(General Procedure). I feel no need to go through each of these factors as
they all so clearly point to an award of costs in favour of the Respondent.
There is nothing in the Appellant’s submissions to support any deviation from
an award of costs in the cause, as sought by the Respondent. I find the
Respondent’s Bill of Costs is reasonable.
[6]
I understand from the Appellant’s submissions
that he currently has no means to pay any costs award. I also note that he has
appealed my decision. While I award costs in accordance with the attached Bill
of Costs, I would allow the Appellant six months from the final disposition of
this appeal at the Federal Court of Appeal within which to pay this costs
award.
Signed at Ottawa, Canada, this 27th day of January 2015.
“Campbell J. Miller”
|
CITATION:
|
2015 TCC 23
|
|
COURT FILE
NO.:
|
2011-3228(IT)G, 2011-3161(GST)G
|
|
STYLE OF
CAUSE:
|
DAN MASON AND HER MAJESTY THE QUEEN
|
|
PLACE OF
HEARING:
|
n/a
|
|
DATE OF
HEARING:
|
n/a
|
|
REASONS FOR ORDER
BY:
|
The Honourable Justice Campbell J. Miller
|
|
DATE OF ORDER:
|
January 27, 2015
|
APPEARANCES:
|
For the Appellant
|
The Appellant
himself
|
|
For the
Respondent
|
Mark
Heseltine
|
COUNSEL OF RECORD:
For the Appellant:
|
Name:
|
n/a
|
|
Firm:
|
|
|
For the Respondent:
|
William F. Pentney
Deputy Attorney General of Canada
Ottawa, Canada
|
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