Grant v. The Queen, 2000 DTC 1985 (TCC) (Informal Procedure)

Date: 20000915

Dockets: 97-1789-IT-I;97-1790-IT-I;

97-1833-IT-I; 97-2450-IT-I

BETWEEN:

PATRICIA ANN GRANT,

GEORGE GRANT,

BRIAN S. MARKELL,

BRIAN S. MARKELL,

Appellants,

and

HER MAJESTY THE QUEEN,

Respondent.

Reasonsfor Taxation

Guenette, R.P., Ottawa, T.C.C.

[1]            This matter came on for taxation following judgments of the Honourable Associate Chief Judge Bowman dated March 15, 2000 in which he allowed the Appellants' appeals, and allowed costs on the basis of one set of counsel fees for Brian Markell, Patricia Ann Grant and George Grant. The Appellants were represented by Mr. Francis K. Peddle, and the Respondent by Mrs. Sandra Dickinson. The taxation was heard by telephone conference call.

[2]            After hearing arguments from Mrs. Dickinson concerning the counsel fees claimed by the Appellants, Mr. Peddle indicated that at a minimum he was seeking amounts greater than those set out in the Tax Court of Canada Rules (Informal Procedure) (hereinafter the "Rules") and possibly costs on a solicitor-client basis. The Agent for the Respondent presented arguments against Mr. Peddle's claim for solicitor and client costs.

[3]            I indicated that I had no authority to award fees beyond those set out in the Rules. I offered to adjourn the hearing of the taxation of costs, in order to allow Mr. Peddle to bring a motion before the Court to seek costs beyond the Tariff. Mr. Peddle refused, and indicated he would appeal my certificate of costs under section 14 of the Rules.

[4]            I therefore allow the following amounts for the services of counsel under section 11 of the Rules:

                (a) for the preparation of the notice of appeal                                  $150

                (b) for preparation for a hearing                                                                         $200

                (c) for the conduct of a hearing (two half days)                              $600

                (d) for the taxation of costs                                                                                 $ 50

for a total of $ 1,000.

[5]            I allow $50 for witness' fees under section 12.

[6]            The Agent for the Respondent agreed to the disbursements claimed, and I allow them for a total of $246.41. The amount claimed for G.S.T. is taxed off.

[7]            I have taxed the bill of costs of the Appellants in the amount of $7,592.87, and $ 1,296.41 is allowed. A Certificate will be issued in that amount.

Dated at Ottawa, Ontario, the 15^th day of September 2000.

"R.P. Guenette"

Registrar