Canada v. Carr
A-314-95
Stone J.A.
18/4/96
4 pp.
Application for judicial review of Tax Court Judge's review of taxation of costs by Registrar-Tax Court of Canada Rules of Practice and Procedure (Income Tax Act), s. 8(3) providing disbursements allowed if "essential for the conduct of the appeal"-Registrar disallowing cost of appraisal report on shares prepared for trial but used on appeal on grounds only costs incurred after filing notice of appeal recoverable-Application dismissed-Wording of Rules, s. 8(3) not excluding disbursement incurred prior to commencement of appeal if disbursement essential for conduct of appeal-Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act), SOR/85-119, s. 8(3).
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.