R. v. Eleanor Martin – FCA: Crown files appeal against elderly widow in Martin costs award decision

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http://cas-ncr-nter03.cas-satj.gc.ca/fca-caf/IndexingQueries/infp_RE_info_e.php?court_no=A-113-14

The Queen v. Eleanor Martin[1] (February 24, 2014) is a notice of appeal filed this week by the Crown in response to a Tax Court decision which was blogged here on February 20, 2014. The case involved a $10,635 costs award in favour of an elderly widow in a situation where both she and her late husband had been intentionally deceived by a CRA officer. CRA then continued to proceed against them for 5 ½ years knowing of that deceit.

It seems rather bold of CRA to appeal on these facts (which were agreed upon at trial), particularly where the award is only roughly $5,000 in excess of the tariff amount. It will be interesting to see what approach the Federal Court of Appeal takes to these facts. They have the power to increase the award and this writer thinks they should in light of this appeal.

[1] Federal Court of Appeal, Notice of Appeal, A-113-14, filed February 24, 2014.

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Bill Innes

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William (Bill) Innes has practiced in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada). In addition, Bill acts as counsel in matters of estate and trust law and serves as an advisor to large charitable and non-profit institutions on issues of trusts, estates and taxation. He frequently appears as counsel before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal.

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WILLIAM I. INNES

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Bill is listed and recognized in the 2020 edition of Best Lawyers in Canada; Lexpert/ROB Special Edition 2020 – Canada’s Leading Litigation Lawyers; 2020 Canadian Legal Lexpert Directory - Consistently Recommended - Litigation - Corporate Tax; and Canadian Who’s Who.

Bill is also AV Peer and Judicial Review Rated according to Martindale-Hubbell (Preeminent), its highest level of professional ranking.

Bill is a member of the Editorial Boards of the Canadian Tax Journal and Tax Litigation and a past member of the Editorial Boards of the CCH Canadian Tax Reporter and the CCH Annotated Income Tax Act.

Bill is the author or co-author of several legal texts and numerous articles, including:

Tax Evasion, William I. Innes. (Scarborough, Ont.: Carswell, 1995 - Looseleaf).

The essential GAAR manual: policies, principles and procedures. William I. Innes, Patrick J. Boyle, Joel A. Nitikman. (Toronto: CCH Canadian, 2006).
Charities, non-profits and philanthropy under the Income Tax Act, William I. Innes, Patrick J. Boyle. (Toronto: CCH Canadian: Fraser Milner Casgrain, 2006).
Federal tax practice, William Innes & Brendan Bissell, (Toronto: CCH Canadian, 2007).

Bill was a member of the International Academy of Estate and Trust Law from 1992 to 2012.

R. v. Eleanor Martin – FCA: Crown files appeal against elderly widow in Martin costs award decision

About the Author

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