Appellant awarded lump sum costs of $71,086, representing 20% of solicitor-client costs, following successful appeal.
The Appellant brought a motion for a lump sum costs award following its successful appeal at the Federal Court of Appeal regarding the deduction of US withholding taxes.
The Tax Court reviewed the factors under section 147(3) of the Rules, noting the importance and complexity of the issue.
The Court departed from the Tariff and awarded the Appellant lump sum costs fixed at 20% of its solicitor-client costs, totaling $65,086, plus $6,000 for the costs of the motion.
