The appellant sought enhanced costs on a solicitor-client basis following a successful motion to strike the respondent's reply.
The Tax Court of Canada declined to award solicitor-client costs, finding the respondent's conduct was not reprehensible, scandalous, or outrageous.
However, considering the volume of work required to address the defective 125-page reply, the Court awarded a lump sum of $10,000 in costs to the appellant, which exceeded the Tariff amount.
