At the TCC, Rossiter CJ ordered $7000 for security for costs against this non-resident appellant, though the Crown had asked for $13,850.
The appellant appealed successfully because Chief Justice Rossiter had failed to give any reason for the amount or why he ignored the appellant’s submissions.
The FCA agreed that the reasons were deficient. On that basis, the FCA looked at the matter de novo (anew, or fresh). Result: security for costs of $13,850.
“[10] We note that this amount is higher than that ordered by the Tax Court. Unusually, the appellant in this case will end up in a worse position as a result of his appeal. However, this is a consequence of the fact that, based on our jurisprudence, this appeal has had to proceed as an appeal de novo—i.e., a complete reconsideration of the merits of the original motion for security for costs brought in the Tax Court.”
The FCA also ordered the appellant to pay $1000 (total) of costs to the Crown for the original motion at the TCC and the FCA appeal.