Canada v. Hassanali Estate,
A-729-95
MacGuigan J.A.
28/3/96
6 pp.
Appeal from Tax Court decision awarding costs of joining Helga Georg as party to appeal and awarding appellant`s costs on solicitor and client basis in any event of cause-Appeal allowed-On issue of costs, judge ought to have evidence before him of party's indigence and not mere self-serving unsworn statement by party of having no funds-On issue of solicitor/client costs, such costs are exceptional remedy and should be awarded generally only on ground of misconduct connected with litigation-Further, counsel not given opportunity to make submissions on question of solicitor/client costs-Natural justice principle of audi alteram partem requires counsel be given opportunity to present case-Income Tax Act, S.C. 1970-71-72, c. 63, s. 174(3)(b) (as am. by S.C. 1979, c. 5, s. 55(2); 1980-81-82-83, c. 158, s. 58; 1988 c. 61, s. 20(3)).