Citation: 2009TCC385
Date: 20090804
Dockets: 2005-3200(GST)G
2005-3311(IT)G
BETWEEN:
DIRK DE GUSSEM,
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 July 29, 2009. It follows a Judgment of the
Honourable Justice Judith Woods dated January 25, 2008. The appeals filed
against assessments made under the Income Tax Act and the Excise Tax
Act were dismissed and costs were awarded to the Respondent with respect to
a hearing held January 22, 2008. The Appellant did not participate in this
hearing. Mr. Matthew Turnell represented the Respondent.
[2] The Respondent’s Amended Bill of
Costs is as follows:
CLASS B
Tariff “B”
1.(1) Services of
Counsel:
1(1)(a) For all services in a
proceeding prior to examination for $525.00
discovery
1(1)(b) For a discovery of
documents or inspection of property $150.00
1(1)(c) For a taxation of costs
$525.00
1(1)(e) For preparation for and
attendance at a show cause hearing $125.00
on January 22, 2008
TOTAL FEES:
$1,325.00
1.(2) Disbursements
Photocopying
(Respondent’s Book of Documents) $175.77
TOTAL DISBURSEMENTS:
$175.77
TOTAL FEES
AND DISBURSEMENTS: $1,500.77
[3] Mr. Turnell stated that the Respondent is entitled
to all of the costs claimed on the Bill of Costs.
DECISION
[4] The Judgment disposing of the appeals filed by Mr.
De Gussem is as follows:
IT IS ORDERED:
1. the appeal
with respect to assessments made under the Income Tax Act for the 1999,
2000, 2001 and 2002 taxation years is dismissed;
2. the appeal
with respect to an assessment made under the Excise Tax Act, by notice
number 12261002336, is dismissed; and
3. the
respondent is entitled to costs with respect to the hearing on January 22,
2008.
[5] The Judgment in this matter awarded
costs to the Respondent for preparation and attendance at a hearing on January
22, 2008. As the Respondent did not receive payment for the costs of that
hearing, this taxation of costs was scheduled and the Respondent is entitled to
the costs associated with it. The Respondent was not awarded costs for any
other step in the litigation.
[6] I will allow $125.00 for preparation
and attendance at the show cause hearing on January 22, 2008 and $525.00 for this
taxation of costs, for a total of $650.00. All other amounts claimed for
counsel fees and the disbursement are taxed off.
[7] The Bill of Costs is taxed and
$650.00 is allowed. A Certificate
in that amount will be issued.
Signed at Toronto, Ontario,
this 4th day of August 2009.
“B.G. Tanasychuk”
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