ARTICLE · 29 JANUARY 2016

Kruger: Appeal Allowed … Crown Awarded Costs

Dentons Canada LLP

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How should the Tax Court award costs where the taxpayer's appeal was allowed but no changes were made to the assessment at issue?

CanadaTax

Timothy Fitzsimmons

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How should the Tax Court award costs where the taxpayer's appeal was allowed but no changes were made to the assessment at issue?

This unusual situation was considered by the Tax Court in Kruger Incorporated v. The Queen (2016 TCC 14).

In the main appeal (2015 TCC 119, under appeal to the Federal Court of Appeal (A-296-15)), the Tax Court had allowed the taxpayer's appeal on the basis that certain foreign exchange option contracts should be valued in accordance with subsection 10(1) of the Income Tax Act (see our previous post here). However, success in the appeal was divided because certain of the taxpayer's other foreign exchange option contracts were to be valued on a realization basis, as assessed.

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