PRACTICE |
Costs |
Furukawa v. Canada
A-187-02, A-189-02
2003 FCA 183, Rothstein J.A
3/4/03
4 pp.
Appeals involving question of whether, on appeal to Federal Court from Tax Court that originated in informal procedure but transferred on application of Crown to general procedure, appellant entitled to solicitor-and-client costs in present Court--In original appeal in Court File A-187-02, appellant did not ask for solicitor-and-client costs and reasons for order of this Court simply read: "The respondent shall have his costs of this appeal"--No indication this Court intended anything other than party-and-party costs--No basis for interfering with discretion exercised by this Court in awarding party-and-party costs--Appeal dismissed--In original appeal Court File A-189-02, appellant did ask for solicitor-and-client costs and reasons for judgment state: "Mr. Furukawa shall receive the reasonable and proper costs incurred in successfully prosecuting this appeal"--Reasonable and proper costs means solicitor-and-client costs: R. v. Creamer, [1977] 2 F.C. 195 (T.D.)--In present case, apparent Court intended to award what appellant requested, namely, solicitor-and-client costs-- No suggestion of misconduct or any other reason for awarding solicitor-and-client costs--Appeal allowed in Court File A-189-02 and would fix solicitor-and-client costs in favour of appellant at $27,000, inclusive of fees, disbursements and GST.