Anne Jinnouchi

Following the dismissal of the appellant's motion to compel documents, the respondent FCAA sought costs.

The Tax Court of Canada awarded fixed costs of $15,000 to the FCAA, noting the appellant's improper and vexatious conduct, including unsupported allegations of fraud against FCAA employees, which necessitated the retention of outside counsel.

The appellant brought a motion under section 86 of the Tax Court of Canada Rules (General Procedure) to compel the Financial and Consumer Affairs Authority of Saskatchewan (FCAA) to produce documents.

The FCAA argued the motion was barred by issue estoppel, as the appellant had repeatedly sought the same documents in prior regulatory and criminal proceedings and failed.

The Tax Court found that the requirements for issue estoppel were met for most of the requested documents, as the issue had been finally decided against the appellant in the regulatory proceedings.

For the remaining documents (witness notes), the Court found the appellant failed to establish their relevance to her tax appeal.

The motion was dismissed with costs awarded to the FCAA.