Citation: 2009TCC384
Date: 20090804
Docket: 2005-1869(IT)G
BETWEEN:
HAYDN PUGH,
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 30, 2009. It follows a Judgment by former Justice
Louise Lamarre Proulx dated January 19, 2007, wherein the appeal from an
assessment made under the Income Tax Act for the 2000 taxation year was
dismissed, with costs.
[2] At the time appointed for the
hearing of this taxation of costs, an unsuccessful attempt to contact the
Appellant was made. In accordance with Rule 13 of the Tax Court of Canada
Rules (General Procedure), the Appellant was contacted thirty minutes
thereafter, at which time he requested an adjournment of this hearing. The
Appellant’s request for an adjournment was denied.
[3] The Appellant chose not to
participate in this hearing. Ms. Stéphanie Côté represented the Respondent.
[4] The Respondent’s Bill of Costs 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
$350.00
1.(1)b) For a discovery
of documents or inspection of
property
$100.00
1.(1)c) For taxation
of costs $350.00
1.(1)e) For
preparation for and attendance at a status hearing
(June 29th,
2006) $125.00
1.(1)g) For
preparation for hearing
$350.00
1.(1)h) For conduct of
the hearing for each day or part
thereof
(January 12th, 2007) $1,000.00
1.(1)i) For all
services after judgment $150.00
TOTAL
COSTS: $2,425.00
1.(2) Disbursements
Fees for research –
Exhibit R-1 (en liasse) $5.00
Courier –
Exhibit R-2 $5.00
Service – Exhibit R-3 (en
liasse) $107.00
§
Invoice
P-946670 - $26.81
§
Invoice
P-118474 - $29.20
§
Invoice
P-120767 - $50.99
TOTAL DISBURSEMENTS:
$117.00
TOTAL COSTS AND
DISBURSEMENTS: $2,542.00
[5] The amounts claimed for counsel fees are proper
and in accordance with Schedule II, Tariff B. I will accordingly allow the full
amount claimed for counsel fees of $2,425.00.
[6] The amounts claimed for disbursements were
supported by copies of invoices. I am satisfied that the disbursements were
essential for the conduct of the proceeding. I will accordingly allow the
amount of $117.00 for disbursements.
[7] The Bill of Costs is taxed and $2,542.00
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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