Tax Court of Canada Judgments

Decision Information

McDonald v. The Queen

Court (s) Database Tax Court of Canada Judgments
Date 2011-10-04
Neutral citation 2011 TCC 469
File numbers 2007-4956(IT)G, 2007-4958(IT)G, 2007-4959(IT)G, 2007-4960(IT)G, 2007-4962(IT)G, 2007-4963(IT)G, 2007-4964(IT)G, 2007-4965(IT)G, 2007-4966(IT)G, 2007-4967(IT)G, 2007-4975(IT)G
Judges and Taxing Officers Valerie A. Miller
Subjects Income Tax Act

Decision Content

 

 

 

 

Docket: 2007-4956(IT)G

BETWEEN:

JERRETT MCDONALD,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4958(IT)G

AND BETWEEN:

KENNETH WHITE,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4975(IT)G

AND BETWEEN:

DARRELL HINKS,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

 

 

 

 

 

Docket: 2007-4959(IT)G

AND BETWEEN:

JEREMY JOHN,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4960(IT)G

AND BETWEEN:

GARY DREW,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4962(IT)G

AND BETWEEN:

CORY JEDDORE

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4963(IT)G

AND BETWEEN:

PATRICK HINKS,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

Docket: 2007-4964(IT)G

AND BETWEEN:

BARRY BENOIT,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4965(IT)G

AND BETWEEN:

HOWARD BENOIT,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4966(IT)G

AND BETWEEN:

ADAM DRAKE,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4967(IT)G

AND BETWEEN:

THIERRY MCDONALD,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

Docket: 2007-4968(IT)G

AND BETWEEN:

JOHN QUANN,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4970(IT)G

AND BETWEEN:

SEAN FORD,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4972(IT)G

AND BETWEEN:

DEAN MCDONALD,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4973(IT)G

AND BETWEEN:

DENNIS HINKS,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

Docket: 2007-4974(IT)G

AND BETWEEN:

THE ESTATE OF YVON JOHN,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent.

____________________________________________________________________

Before: The Honourable Justice Valerie Miller

 

Counsel for the Appellants:

Keri-Lynn Power

Counsel for the Respondent:

Catherine McIntyre

 

____________________________________________________________________

 

ORDER

Following the Appellants’ application pursuant to subsection 147(7) of the Tax Court of Canada Rules (General Procedure) for directions to be given to the taxing officer concerning costs, it is Ordered that the Appellants are entitled to one set of costs which is to be calculated on the basis of a Class A proceeding.

 

         Signed at Ottawa, Canada, this 4th day of October 2011.

 

“V.A. Miller”

V.A. Miller J.

 

 

 

 

 

 

Citation: 2011TCC469

Date: 20111004

Docket: 2007-4956(IT)G

BETWEEN:

JERRETT MCDONALD,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4958(IT)G

AND BETWEEN:

KENNETH WHITE,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4975(IT)G

AND BETWEEN:

DARRELL HINKS,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

 

 

 

Docket: 2007-4959(IT)G

AND BETWEEN:

JEREMY JOHN,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4960(IT)G

AND BETWEEN:

GARY DREW,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4962(IT)G

AND BETWEEN:

CORY JEDDORE

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4963(IT)G

AND BETWEEN:

PATRICK HINKS,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

Docket:  2007-4964(IT)G

AND BETWEEN:

BARRY BENOIT,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4965(IT)G

AND BETWEEN:

HOWARD BENOIT,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4966(IT)G

AND BETWEEN:

ADAM DRAKE,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4967(IT)G

AND BETWEEN:

THIERRY MCDONALD,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

Docket:  2007-4968(IT)G

AND BETWEEN:

JOHN QUANN,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

Docket: 2007-4970(IT)G

AND BETWEEN:

SEAN FORD,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4972(IT)G

AND BETWEEN:

DEAN MCDONALD,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4973(IT)G

AND BETWEEN:

DENNIS HINKS,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent,

 

 

Docket: 2007-4974(IT)G

AND BETWEEN:

THE ESTATE OF YVON JOHN,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent

 

REASONS FOR ORDER

 

V.A. Miller J.

[1]              The Appellants have made an application pursuant to subsection 147(7) of the Tax Court of Canada Rules (General Procedure) for directions to be given to the taxing officer concerning costs.

[2]              In the Judgment dated September 20, 2011, I directed that the Appellants were entitled to one set of costs. Counsel for the Appellants has questioned whether the costs should be allowed for a Class A proceeding or a Class B proceeding.

[3]              It is the Appellants’ position that the costs awarded should be for a Class B proceeding as the aggregate of the amounts at issue in the appeals is greater than $50,000 which is the limit for a Class A proceeding.

[4]              I disagree with counsel for the Appellants. When appeals are heard on common evidence, the amounts at issue are not aggregated to determine the class of the appeals: Centre hospitalier Le Gardeur v. The Queen, [2008] G.S.T.C. 154 (TCC).

[5]              Each of the appeals has been classified as a Class A proceeding as the amount in issue in each of the appeals was less than $50,000. The costs awarded to the Appellants are to be calculated according to the Class A.

[6]              The Appellants are entitled to one set of costs which is to be calculated on the basis of a Class A proceeding.

         Signed at Ottawa, Canada, this 4th day of October 2011.

“V.A. Miller”

V.A. Miller J.

CITATION:                                       2011TCC469

 

COURT FILE NO.:                            2007-4956(IT)G, 2007-4958(IT)G,

                                                          2007-4975(IT)G, 2007-4959(IT)G,

                                                          2007-4960(IT)G, 2007-4962(IT)G,

                                                          2007-4963(IT)G, 2007-4964(IT)G,

                                                          2007-4965(IT)G, 2007-4965(IT)G,

                                                          2007-4966(IT)G, 2007-4967(IT)G,

                                                          2007-4968(IT)G, 2007-4970(IT)G,

                                                          2007-4972(IT)G, 2007-4973(IT)G, 2

                                                          007-4974(IT)G

 

STYLE OF CAUSE:                          JERRETT MCDONALD,

                                                          KENNETH WHITE, DARRELL HINKS, JEREMY JOHN, GARY DREW,

                                                          CORY JEDDORE, PATRICK HINKS, BARRY BENOIT, HOWARD BENOIT, ADAM DRAKE,

                                                          THIERRY MCDONALD, JOHN QUANN, SEAN FORD, DEAN MCDONALD, DENNIS HINKS, THE ESTATE OF YVON JOHN

                                                          AND THE QUEEN

 

PLACE OF HEARING:                     Written Submission

                                                                      

DATE OF HEARING:                       September 2011

 

REASONS FOR ORDER BY:           The Honourable Justice Valerie Miller

 

DATE OF ORDER:                           October 4, 2011

 

APPEARANCES:

 

Counsel for the Appellants:

Keri-Lynn Power

Counsel for the Respondent:

Catherine McIntyre

 

COUNSEL OF RECORD:

 

       For the Appellant:

 

                          Name:                      Keri-Lynn Power

                            Firm:                     Robert R. Regular Law Office

 

       For the Respondent:                    Myles J. Kirvan

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Canada

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