What are the costs under s. 2(5) of the BC Revenue Code?

British Columbia, Canada


The following excerpt is from Shen v West Continent Development Inc. (BC0844848), 2022 BCSC 462 (CanLII):

Costs under s. 2(5) are known as uplift costs. To award uplift costs, there must first be unusual circumstances and, second, the unusual circumstances must result in the award of costs being grossly inadequate or unjust: Chandler v. Rasmussen, 2013 BCSC 1461 at para. 39.

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