HORIZON RESOURCE MANAGEMENT LTD v BLAZE ENERGY LTD, 2013 ABCA 139
COSTIGAN, O'BRIEN AND ROWBOTHAM JJA
10.48: Recovery of goods and services tax
Case Summary
At Trial, one of the Defendants was awarded Double Costs because of a genuine Offer of Settlement pursuant to former Rules 169 and 170. The Trial Judge also awarded GST as set forth in a Bill of Costs which did not include a Certificate in accordance with Rule 10.48. The Plaintiff appealed the Award in the absence of the Certificate. The Court of Appeal noted that Rule 10.48 “is prefaced by the words ‘unless the court otherwise orders’”, and the Court had done so in this case.
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