Docket: 2004-2257(IT)G
BETWEEN:
ROBERT SCRAGG,
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 $4,401.30.
Signed at Toronto, Ontario, this 11th day of May 2010.
"Johanne
Parent"
Citation: 2010 TCC 257
Date: 20100511
Docket: 2004-2257(IT)G
BETWEEN:
ROBERT SCRAGG,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
Johanne Parent, Taxing Officer
[1] This matter came on
for hearing by way of a telephone conference call on Thursday, May 6, 2010. It
follows a Judgment of the Honourable Justice E.A. Bowie of this Court issued on
August 7, 2008, dismissing the appeals from reassessments made under the Income
Tax Act for the 1999, 2000 and 2001 taxation years, with costs.
[2] The Appellant was
self-represented and the Respondent was represented by Mr. Victor
Caux.
[3] At the conference
call, counsel for the Respondent relied on the Affidavit of Olinda V. Samuel
sworn on November 20, 2009 in support of the Bill of Costs. The Appellant
confirmed having received the documents but submitted that he had no knowledge
of the legal process before the Tax Court of Canada regarding costs. In his
view, this matter is not over as it is presently before the Ombudsman. The
Appellant did not have further submissions with regards to the Tariff or
disbursements claimed in the Bill of Costs.
[4] I am satisfied that
both parties were duly served with the Notice of Appointment and the Bill of
Costs and that the Appellant had time to seek counsel and to review the
documents along with the Tax Court of Canada Rules on taxation. Having
reviewed the evidence on file, the applicable rules and tariff and the sparse
arguments of the Appellant, I allow the Respondent’s Bill of Costs as
presented.
[5] The Bill of Costs is taxed, and I allow the
sum of $4,401.30.
Signed at Toronto, Ontario, this 11th day of May 2010.
"Johanne Parent"
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