Tax Court of Canada issues $300,000 costs award in favour of taxpayer

In Univar Holdco Canada ULC v The Queen, 2020 TCC 15, the Tax Court awarded costs of over $300,000 in favour of the taxpayer, representing approximately 50% of the taxpayer’s legal fees for the appeal, plus disbursements. In light of the “Crown’s stubborn clinghold to the Tariff amount and its incorrect view that this Court needs to identify a principled reason to depart from the Tariff”, the Court further awarded costs in respect of the costs motion in favour of the taxpayer.