Dockets: 2000-1755(GST)G
2001-2725(GST)G
2001-2726(GST)G
2001-2856(GST)G
BETWEEN:
VILLA BELIVEAU
INC.,
S.A.M. (COLORADO) INC.,
SOUTHPARK ESTATES INC.,
VIRDEN KIN PLACE INC.,
Appellants,
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 $196,199.73.
Signed at Toronto, Ontario, this 10th day of December 2009.
“B.G. Tanasychuk”
Citation: 2009 TCC 620
Date: 20091210
Dockets: 2000-1755(GST)G
2001-2725(GST)G
2001-2726(GST)G
2001-2856(GST)G
BETWEEN:
VILLA BELIVEAU INC.,
S.A.M. (COLORADO) INC.,
SOUTHPARK ESTATES INC.,
VIRDEN KIN PLACE INC.,
Appellants,
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 Tuesday, December 1, 2009. It follows Judgments of
former Justice Alexander A. Sarchuk dated November 1, 2004, which dismissed the
appeals from assessments of goods and services tax made under the Excise Tax
Act, with costs. Ms. Barbara M. Shields represented the Appellants and Mr. Lyle
Bouvier represented the Respondent.
[2] The Bill of Costs submitted by the Respondent is as
follows:
Tariff "B"
|
1.(1)
|
Services of Counsel:
|
|
|
1(1)(a)
|
For all services in a proceeding
prior to an examination for discovery, not otherwise listed below
|
$700.00
|
|
1(1)(g)
|
For preparation for hearing
|
$950.00
|
|
1(1)(h)
|
For conduct of the
hearing for each day or part thereof (6 days at $2,000.00 per day)
|
$12,000.00
|
|
1(1)(i)
|
For all services after judgment
|
$450.00
|
|
|
TOTAL COSTS:
|
$14,100.00
|
|
|
|
|
|
1.(2)
|
Disbursements
|
|
|
|
Expert Reports – fees only (see
attached)
|
$181,942.86
|
|
|
Photocopying – Book of Documents
|
$118.80
|
|
|
Registered Mail
|
$38.07
|
|
|
TOTAL DISBURSEMENTS:
|
$182,099.73
|
|
|
|
|
|
|
TOTAL COSTS AND
DISBURSEMENTS:
|
$196,199.73
|
[3] Ms. Shields stated that she was
taking no position with respect to the Respondent’s Bill of Costs, in that she
had no instructions from her clients.
[4] I will therefore allow the full amount claimed
on the Bill of Costs. A Certificate in the amount of $196,199.73 will be
issued.
Signed at Toronto, Ontario,
this 10th day of December 2009.
“B.G. Tanasychuk”
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