Following a successful appeal in a complex tax case, the appellant sought costs of the trial and appeal totaling over $1.3 million.
The respondent agreed costs should follow the event but argued the amounts were excessive.
The Court of Appeal declined to apply a 25% bump-up for a non-Rule 49 settlement offer, noting the respondent's obligation to protect the public purse in a test case.
The Court awarded the appellant costs of the appeal and trial fixed at $925,000 inclusive of disbursements and HST.
