Citation: 2009 TCC 616
Date: 20091208
Docket: 2005-2795(IT)G
BETWEEN:
JON STEPHEN KILBRIDE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
Barbara Tanasychuk, T.O., T.C.C.
[1] This taxation came on for hearing by way of a
telephone conference call on Wednesday, November 25, 2009. It follows a Judgment
of the Honourable Justice Diane Campbell of this Court dated October 30, 2007,
wherein appeals of assessments under the Income Tax Act for the 2001 and
2002 taxation years were dismissed, with costs. The Appellant represented himself
and Mr. John W. Smithers represented the Respondent.
[2] The Bill of Costs submitted by the Respondent is as
follows:
FEES (Class A)
1.(1) (a) For all
services prior to examination for discovery $350.00
(b) For
discovery of documents or inspection of property 100.00
(c) For
motion
350.00
(c) For
taxation of costs
350.00
(d) For
preparation for and attendance at a 350.00
pre-hearing
conference
(g) For
preparation for hearing 350.00
(h) For conduct
of hearing (3 days) 3,000.00
(i) For all
services after Judgment 150.00
TOTAL FEES
$5,000.00
DISBURSEMENTS
1.(2) Photocopies of Motion
Record (12 pp x 3 copies @ $7.20
$0.20 / pg)
Photocopies of Reply (7
pp x 3 copies @ $0.20 / pg) 4.20
Photocopies of List of
Documents (6 pp x 3 copies x $0.20 / pg) 3.60
(without attachments)
Dynamex
19.82
ePrint – Copy of File re
Draft List of Documents 75.12
ePrint – Copy of List of
Documents 35.55
ePrint – Books of
Documents for Hearing 146.96
TOTAL DISBURSEMENTS
$292.45
TOTAL FEES
5,000.00
TOTAL FEES AND DISBURSEMENTS
$5,292.45
[3] Mr. Kilbride did not dispute any of
the items on the Respondent’s Bill of Costs, although he did not consent to the
amounts claimed.
[4] Mr. Smithers stated that the amounts
claimed on the Bill of Costs were in accordance with the Tariff of the Tax
Court of Canada Rules (General Procedure) and were fair and reasonable.
DECISION
[5] The counsel fees claimed are in accordance with the
Tariff and I will allow the amount of $5,000.00 for counsel fees. The
disbursements incurred are reasonable and I am satisfied that they were essential
for the conduct of the litigation. I allow the sum of $292.45 for
disbursements.
[6] The Respondent’s Bill of Costs is taxed and
$5,292.45 is allowed. A Certificate in that amount will be issued.
Signed at Toronto, Ontario,
this 8th day of December 2009.
“B.G. Tanasychuk”
Email this Content