Dockets: A-349-19
A-350-19
A-351-19
A-95-20
Citation: 2021 FCA 93
| CORAM:
|
NADON J.A.
STRATAS J.A.
WEBB J.A.
|
| BETWEEN:
|
| ELIAS LEVY
|
| Appellant
|
| and
|
| HER MAJESTY THE QUEEN
|
| Respondent
|
Heard by online video conference hosted by the registry on May 12, 2021.
Judgment delivered from the Bench at Ottawa, Ontario, on May 12, 2021.
| REASONS FOR JUDGMENT OF THE COURT BY:
|
NADON J.A.
|
Dockets: A-349-19
A-350-19
A-351-19
A-95-20
Citation: 2021 FCA 93
| CORAM:
|
NADON J.A.
STRATAS J.A.
WEBB J.A.
|
| BETWEEN:
|
| ELIAS LEVY
|
| Appellant
|
| and
|
| HER MAJESTY THE QUEEN
|
| Respondent
|
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario, on May 12, 2021).
NADON J.A.
[1]
We are all of the view that the Tax Court judges, on the basis of the Tax Court’s inherent powers to control its process, clearly had jurisdiction to make the orders for costs which they made in order to sanction conduct on the part of Mr. Levy which, they found, in the circumstances of the cases, to be abusive (see Fournier v. Canada, 2005 FCA 131, [2005] FCJ No 606 (QL), at para. 11).
[2]
No evidence nor any arguments were put forward by the appellant as to why the awards of costs against him were not justified.
[3]
We therefore need not address Mr. Marciano’s arguments regarding subsection 18.26(1) of the Tax Court of Canada Act, R.S.C., 1985, c. T-2, and Rule 10 of the Tax Court of Canada Rules Informal Procedures), S.O.R./90-688b).
[4]
For these reasons, we shall dismiss the appeals with costs in favour of the respondent.
[5]
A copy of these reasons shall be filed in each of the appeals.
“M. Nadon”
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