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.
Sweetman v. R. – TCC: Taxpayer in a Global Learning Gift Initiative appeal ordered to pay $19,375 as security for costsREAD MORE »