Docket: 2008-945(IT)G
BETWEEN:
JUDY LEQUIER,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
CERTIFICATE OF
COSTS
I CERTIFY that
I have taxed the party and party costs of the Respondent in the proceeding
under the authority of subsection 153(1) of the Tax Court of Canada Rules (General
Procedure) and I ALLOW THE SUM of $5,360.29.
Signed at Toronto, Canada, this 30th day of October 2012.
"Barbara
Tanasychuk"
Citation: 2012 TCC 380
Date: 20121030
Docket: 2008-945(IT)G
BETWEEN:
JUDY LEQUIER,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
Barbara Tanasychuk, T.O., T.C.C.
[1] The taxation of
costs of the Respondent’s Bill of Costs was held on October 23, 2012, by
conference call. It followed a Judgment of the Honourable Madam Justice Woods
dated September 17, 2010. That judgment dismissed appeals of assessments made
under the Income Tax Act and Excise Tax Act and awarded costs to
the Respondent in respect of the appeal under the Income Tax Act. The Appellant
was represented by Mr. Kevin D. Mah and Ms. Margaret Irving represented the
Respondent.
[2] Mr. Mah stated
that he had been unable to communicate with his client, but confirmed that a
copy of the Bill of Costs had been provided to her. He further stated that he
was taking no position with respect to the Respondent’s Bill of Costs.
[3] Ms. Irving stated
that there was nothing unusual about the Bill of Costs. She submitted that the
amounts claimed were in accordance with the Tariff.
[4] I have reviewed
the Bill of Costs. The amounts claimed for counsel fees are in accordance with
Schedule II, Tariff B of the Tax Court of Canada Rules (General
Procedure) and are allowed in the amount of $4,825.00. I am satisfied that the
disbursements claimed were necessary for the conduct of the proceeding and the
amount of $535.29 is allowed.
[5] The Bill of Costs
of the Respondent is taxed and $5,360.29 is allowed.
Signed at Toronto, Canada, this 30th day of October 2012.
"Barbara
Tanasychuk"
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