PRACTICE |
Costs |
Merchant v. Canada
A-320-98
2001 FCA 19, Létourneau J.A.
14/2/01
6 pp.
Solicitor and client--Appeal from T.C.C. decision allowing, in large part, appellant's appeal against MNR's reassessment of appellant's taxable income by allowing some of deductions claimed--Appeal dismissed with costs--Although appellant partly successful before T.C.C., costs awarded against him on solicitor-client basis--Taxpayer's conduct unacceptable and frustrated proper audit of his claims, making motion for disclosure necessary--Moreover, appellant refused and failed to comply with disclosure order either by not disclosing documents immediately as requested or, in violation of order which required specificity and giving of particulars by disclosing huge amount of documents in disarray--Whatever duty of cooperation at audit stage or whether one at objection stage, appellant, as litigant before T.C.C. seeking to obtain relief, had duty to comply with Rules and provide meaningful disclosure--Appellant obstructed Revenue Canada in exercise of functions and rendered impossible effective conduct of discovery--In turn, appellant's failure to cooperate and obey T.C.C. order placed T.C.J. in unacceptable position where left with virtually all factual determinations instead of having proper and initial determination made at audit level--Even before F.C.A., appellant showed disrespect by circumventing Court's order and flouting rules regulating length, size and disposition of memorandum of fact and law and even tried to file same in course of hearing.