Docket: 2009-3300(GST)G
BETWEEN:
HAROLD DAVID
BABAKAIFF,
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 this proceeding under the
authority of subsection 153(1) of the Tax Court of Canada Rules (General
Procedure) and I ALLOW THE SUM OF $6,340.54
Signed at Toronto, Ontario, this 2nd day of August, 2013.
“B.G.
Tanasychuk”
Citation: 2013 TCC 246
Date: 20130802
Docket: 2009-3300(GST)G
BETWEEN:
HAROLD DAVID BABAKAIFF,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
Barbara Tanasychuk, Taxing Officer, T.C.C.
[1] This taxation came on for hearing by way of a telephone
conference call on June 26, 2013. It followed a Judgment of the Honourable Justice
Hogan dated January 18, 2012, dismissing the appeal from an assessment made
pursuant to subsection 323(1) of the Excise Tax Act, with costs. The
Appellant did not participate in this taxation of costs. Ms. Shannon Fenrich
represented the Respondent.
[2] The counsel fees claimed are in
accordance with Schedule II, Tariff B of the Tax Court of Canada Rules
(General Procedure) and are allowed in the amount of $5,700.00, which includes $700.00
for this taxation of costs. The disbursements claimed were supported by copies
of invoices attached as Exhibits to the Affidavit of Olinda Samuel, sworn March
18, 2013, filed in support of this taxation of costs. I am satisfied that the
disbursements claimed were necessary for the conduct of the proceeding and they
are allowed in the amount of $650.54.
[3] The Bill of Costs of
the Respondent is taxed and the amount of $6,340.54 is allowed.
Signed at Toronto, Ontario, this 2nd day of August, 2013.
“B.G. Tanasychuk”