McDonald v. The Queen

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