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.

Prepared by: Julia Ji

Julia Ji is an associate practising in the firm’s Toronto office. Julia’s practice includes corporate tax advisory, tax planning, business structuring and tax litigation. Prior to joining Thorsteinssons, Julia was a certified digital project manager specializing in enterprise information architecture… more »