Tax Court Grants Huge Costs Award to Taxpayers
In a recent decision, Justice Boyle of the TCC awarded a staggering $410,000 cost award to a group of taxpayers who were successful at trial. Boyle J. stated that the importance and complexity of the issues under review (including whether the GAAR applied), the relatively weak case put forth by the Crown, and the total success experienced by the Appellant, all contributed to the size of the award. The full text of the decision can be found at: http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/66747/index.do