Costs were against against the Department of Justice representing Her Majesty the Queen in Right of Canada for bringing a motion under the Income Tax Act s. 241.

Justice O’Keefe awarded costs even though the defendant (HMQ) succeeded in its application.  The defendant did seek and receive a declaration that the relevant exemption provisions applied of the Income Tax Act and the Privacy Act applied to the actual facts of this case.  It gave the defendant some degree of comfort that the requested information could be released with safety.  The plaintiffs did not need this comfort.

Full decision: Gordon v Canada [2008] F.C.J. No. 1263, 2008 FC 1030, 2008 D.T.C. 6617