Piett v Canada (Revenue Agency)
Lorne Piett
Law Firm / Organization
Merchant Law Group LLP
Canada Revenue Agency
Law Firm / Organization
Justice Canada

Case Overview:
The case involved Lorne Piett (plaintiff) and the Canada Revenue Agency (defendant) in a dispute regarding a denied class action certification. The Saskatchewan King’s Bench denied the certification in 2021, citing abuse of process.

Key Legal Issues:

  1. Abuse of Process: The court found that the litigation was pursued for self-enrichment through undisclosed funding arrangements.
  2. Costs: The Canada Revenue Agency sought costs on a solicitor-client basis or elevated costs, arguing that the plaintiff’s claim was meritless and improperly motivated.
  3. Jurisdiction: The court addressed whether the doctrine of functus officio limited its ability to decide on costs. It determined jurisdiction existed to address both quantum and methodology for costs.

Court’s Analysis:

  • Solicitor-Client Costs: The court denied these, stating the conduct did not meet the threshold of "scandalous, outrageous, or reprehensible."
  • Enhanced Costs: The court declined to elevate costs beyond the standard Tariff amount, finding no sufficient causal connection between the alleged misconduct and litigation costs.
  • Costs Against Counsel: The court did not impose costs on Mr. Piett’s lawyers, as their actions did not amount to serious misconduct under Rule 11-24.

Decision:
The court awarded costs to the Canada Revenue Agency in the amount of $4,738.22, based on Column III of the Tariff of Costs, which reflected the complexity of the case without additional penalties for conduct.

Court of King's Bench for Saskatchewan
QBG-RG-00590-2016
Class actions
$ 4,738
Defendant