- Parties: The appellant was Robert De Pellegrin. The respondent was Sa Majesté le Roi.

- Subject Matter: A request for an adjournment was made. On Mar. 21, 2023, the Tax Court of Canada awarded the respondent costs in the amount of $6,000, payable forthwith. The appellant challenged the Tax Court’s costs order.

- Ruling: The appeal court ruled in the appellant’s favour and allowed the appeal. The appeal court set aside the Tax Court’s costs order and returned the case to the judge who issued the order so that they could decide the issue of costs after giving the parties an opportunity to be heard and after considering the relevant evidence in the file. The appeal court held that the Tax Court’s costs order violated the principle of procedural fairness. Because the respondent did not request costs, the appellant had no opportunity to make representations on the issue, the appeal court said. The respondent failed to show that the particular circumstances in this case endorsed the principle that the Tax Court could unilaterally order costs in the absence of the parties’ oral or written submissions, the appeal court added.

- Date: The hearing was set on Mar. 18, 2024. The court released its decision on Mar. 18, 2024.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: The appeal court fixed costs in the amount of $2,500.