If an appellant is successful, the Court may award costs in favour of the appellant. The Court has wide discretion to award costs. Sections 10 to 14.1 of the Tax Court of Canada Rules (Informal Procedure) deal with the issue of costs.
Although this rarely happens, the Court can award costs against the appellant if the latter’s actions unduly delayed the prompt and effective resolution of the appeal.
Last updated: October 4, 2015