https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/465348/index.do
Sweetman v. The Queen (March 6, 2020 – 2020 TCC 36, Graham J.).
Précis: The taxpayer participated in the Global Learning Gift Initiative which had previously been litigated unsuccessfully by taxpayer participants in various Tax Court appeals. Mr. Sweetman chose to pursue his appeal independently of the earlier decisions and the Crown asked for security for costs in the amount of $19,375. The Tax Court found that the Crown’s request was reasonable and ordered the security paid in three installments. There were no costs awarded on the motion.
Decision: The Court canvassed the various arguments raised by Mr. Sweetman and found none of them had merit. As a result, security for costs was ordered as sought by the Crown but payable in three tranches:
Conclusion
[24] Based on all of the foregoing, I find that it is appropriate to order that Mr. Sweetman provide security for the Respondent’s costs in the amount of $19,375.
Nature and Timing of Security
[25] Having determined that it is appropriate for Mr. Sweetman to provide security, I have the discretion to determine the amount and form of the security and when and how the security shall be provided (section 162).
[26] I find that it is appropriate for Mr. Sweetman to provide security by payment into Court. He offered no other suggestion as to how security could be provided.
[27] Mr. Sweetman submits that, if he has to provide security, he should not have to provide it all at once. I agree. There is no need for all of the security to be provided up front.
Order
[28] Based on all of the foregoing, I order that Mr. Sweetman pay the following amounts into Court on or before the following dates:
a) $3,000 on or before April 15, 2020;
b) $4,000, on or before the date that is 30 days prior to the deadline for completing his examination for discovery; and
c) $12,375 upon filing a joint request for a hearing date.
[29] As Mr. Sweetman is self-represented, I think that it is important that I draw to his attention the fact that if he fails to provide the above security when required, the Respondent may bring an application to dismiss his appeal pursuant to section 164.