Docket: 2008-2709(IT)G
BETWEEN:
ALEX S. SAPONG,
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 $2,663.04.
Signed at Toronto, Ontario, the 7th day of October 2011.
"B. G. Tanasychuk"
Citation: 2011 TCC 474
Date: 20111007
Docket: 2008-2709(IT)G
BETWEEN:
ALEX S. SAPONG,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
[1] This taxation of costs came on for hearing
on Thursday, September 29, 2011, by way of telephone conference call. The
matter proceeded thirty-five minutes after the appointed time, due to the
unavailability of the Appellant. It followed a Judgment of the Honourable
Justice Margeson issued on November 22, 2010, dismissing the appeal, with costs
to the Respondent. The Appellant represented himself and Mr. Julien Bédard
represented the Respondent.
[2] Mr. Sapong’s
submissions regarding the Bill of Costs were brief. In summary, he stated that
he was objecting to the entire Bill of Costs as it was unfair. He further
stated that he was responsible for his own costs and should not be responsible
for the costs of the Respondent.
[3] Mr. Bédard stated that the Respondent was
entitled to recover costs, in accordance with the Judgment which dismissed Mr.
Sapong’s appeal with costs. Mr. Bédard further stated that if Mr. Sapong was
dissatisfied with the decision of the Court, he should have filed an appeal of
it, which he did not do. He further stated that the amounts claimed on the Bill
of Costs were reasonable, in that the counsel fees claimed were in accordance with
the Tariff and the disbursements were essential for the conduct of the appeal.
DECISION
[4] Mr. Sapong’s
submission that the Court’s award of costs was unfair is of no relevance. Mr.
Sapong did not appeal the decision of the Court and having failed to do so, the
Respondent is entitled to recover the costs awarded.
[5] I have reviewed the
amounts claimed for fees and disbursements. The counsel fees claimed are in
accordance with the Tariff and are allowed in the full amount of $2,550.00,
which includes $350.00 for this taxation of costs. I am satisfied that the
disbursements in the amount of $113.04 were necessary for the conduct of the
appeal and are allowed in full.
[6] The Bill of Costs
of the Respondent is taxed and $2,663.04 is allowed.
Signed at Toronto, Canada, this 7th day of October 2011.
"B.G. Tanasychuk"
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