Case information
Conduct a refined search of the Supreme Court of Canada database to obtain details on the status of a matter before the Court.
36479
Eleanor Martin v. Her Majesty the Queen
(Federal) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2016-03-30 | Correspondence (sent by the Court) to, Applicant, re: the response to the correspondence rec'd on March 22, 2016. | |
| 2016-03-22 | Correspondence received from, the applicant, asking why the application for leave to appeal was dismissed. | Eleanor Martin |
| 2016-01-26 | Close file on Leave | |
| 2016-01-26 | Certificate of taxation issued to, Mr. John P. Bodurtha | |
| 2016-01-26 | Decision on the bill of costs, in the amount of $1,201.69, Reg | |
| 2016-01-26 | Submission of the bill of costs, Reg | |
| 2016-01-20 | Notice of withdrawal, of counsel and agent | Eleanor Martin |
| 2016-01-20 | Reply to the bill of costs, Completed on: 2016-01-20 | Her Majesty the Queen |
| 2016-01-20 | Correspondence received from, Applicant, re: will no longer be represented by counsel. | Eleanor Martin |
| 2016-01-19 | Response to the bill of costs, Completed on: 2016-01-20 | Eleanor Martin |
| 2016-01-18 | Bill of costs, Completed on: 2016-01-18 | Her Majesty the Queen |
| 2015-10-30 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2015-10-30 | Judgment on leave sent to the parties | |
| 2015-10-29 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-113-14, 2015 FCA 95, dated April 15, 2015, is dismissed with costs. Dismissed, with costs |
|
| 2015-09-21 | All materials on application for leave submitted to the Judges, Cro Wa Côt | |
| 2015-08-17 | Certificate (on limitations to public access), (Letter Form), (Electronic version filed on 2015-08-17) | Her Majesty the Queen |
| 2015-08-17 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2015-08-17, (Electronic version filed on 2015-08-17) | Her Majesty the Queen |
| 2015-06-23 | Correspondence received from, (Letter Form), Cecil S. Woon, counsel for the Respondent re: she will be representing the Respondent and will provide a Response. | Her Majesty the Queen |
| 2015-06-16 | Letter acknowledging receipt of a complete application for leave to appeal, file opened 2015-06-16. | |
| 2015-06-15 | Certificate (if inappropriate for a judge to take part in adjudication), (Letter Form), No such issue here., (Electronic version filed on 2015-06-15) | Eleanor Martin |
| 2015-06-15 | Certificate (on limitations to public access), (Letter Form), (Electronic version filed on 2015-06-15) | Eleanor Martin |
| 2015-06-15 | Application for leave to appeal, (Book Form), Completed on: 2015-06-15, (Electronic version filed on 2015-06-15) | Eleanor Martin |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| Martin, Eleanor | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: Martin, Eleanor
This party is not represented by counsel.
Party: Her Majesty the Queen
Counsel
John P. Bodurtha
Suite 1400, Duke Tower
5251, Duke Street
Halifax, Nova Scotia
B3J 1P3
Telephone: (902) 426-8006
FAX: (902) 426-8802
Agent
50 O'Connor Street, Suite 500, Room 557
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6290
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
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Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Civil Procedure — Costs — Pre-proceedings conduct — Discretionary power to award costs — Taxpayer successfully appealing from an assessment under Income Tax Act — Tax Court awarding increased costs — Federal Court of Appeal setting aside increased cost award — Whether Tax Court and Federal Court of Appeal can consider actions of Minister of National Revenue during its interactions with taxpayers, prior to filing of an appeal to Tax Court, as part of their discretionary power to order costs to any party involved in any proceeding before them — Tax Court of Canada Rules (General Procedure), sor/90-688A.
Ms. Martin was assessed under s. 160 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) in respect of her late husband’s tax liability. Ms. Martin was successful in her appeal from this assessment at the Tax Court of Canada. The Tax Court released a subsequent cost decision and fixed costs to Ms. Martin at $10,635. The costs decision, not the main decision, was appealed to the Federal Court of Appeal. The Federal Court of Appeal allowed the appeal and set aside the cost order of the Tax Court and awarded Ms. Martin $4,800 in costs plus disbursements and taxes.
Lower court rulings
Tax Court of Canada
2011-1635(IT)G, 2014 TCCA 50
Cost award of $10,635 fixed and payable to Ms. Martin.
Federal Court of Appeal
A-113-14, 2015 FCA 95
Appeal allowed; order as to costs issued by Tax Court set aside. Crown ordered to pay costs to Ms. Martin in the amount of $4,800. Cross-appeal dismissed.
Memorandums of argument on application for leave to appeal
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Factums on appeal
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
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