Canada v. Diflorio, 2015 FCA 11 — TCC has no discretion to award costs in GST informal procedure cases where amount in dispute exceeds $7,000

The Tax Court of Canada has no “discretion to award any costs at all in cases in which the amount in dispute exceeds $7,000”.  (Para. 9.)  This costs limitation only applies to GST appeals under the Informal Procedure (i.e., those where “(ii) the amount in dispute does not exceed $50,000.”  (See TCCA s. 18.3001(c).

See Canada v. Diflorio, 2015 FCA 11