Date: 20000906
Docket: 96-4119-IT-G
BETWEEN:
JAMES ALBRIGHT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasonsfor
Taxation
Tanasychuk, T.O., T.C.C.
[1]
This taxation came on for hearing on May 4, 2001, by means of a
telephone conference call. It follows a Judgment of the
Honourable Judge Mogan dated November 1, 1999, in which
he dismissed the appeals from assessments made under the
Income Tax Act for the 1989, 1990, 1991, 1992 and 1993
taxation years, with costs. The appellant represented himself and
Mr. Brent Cuddy represented the Respondent.
[2]
The Bill of Costs as submitted by the Respondent is as
follows:
Class A
Tariff "B"
1.(1)
Services of Counsel:
1(1)(a) For all services in a
proceeding prior to an
examination
for
discovery
$ 250.00
1(1)(b) For status
hearing
$ 250.00
1(1)(c) For preparation for
hearing
$ 250.00
1(1)(d) For conduct of the hearing for each
day $
750.00
or part thereof (September 9, 1998, 1/2
of one day)
1(1)(e) For all services after
Judgment
$ 125.00
TOTAL
COSTS:
$1,625.00
1.(2)
DISBURSEMENTS
Photocopying:
The Printing
House
$ 217.18
The Printing
House
38.94
TOTAL
DISBURSEMENTS:
$ 256.12
TOTAL FEES &
DISBURSEMENTS:
$1,881.12
1(1)(b) For taxation of
costs
$ 250.00
[3]
Counsel for the Respondent reviewed each item claimed on the Bill
of Costs. All amounts claimed for services of counsel were in
accordance with Schedule II, Tariff B. Receipts substantiated the
disbursements claimed for photocopies in the amount of
$256.12.
[4]
The Appellant stated that he disagreed with the Respondent's
Bill of Costs in its entirety. While he did not comment on each
item claimed on the Bill of Costs, he simply stated that the
whole thing was "bogus" and that the process was a
"dictatorial set-up".
[5]
Each item claimed for counsel fees represents a service rendered
by counsel for the Respondent. As such, I find those items to be
in order. I will allow the total amount claimed for counsel fees
of $1,625.00. I will also allow the additional amount of $250.00
on account of this taxation of costs.
[6]
Receipts substantiated the disbursements claimed and I am
satisfied that the disbursements were essential for the conduct
of the appeal. The full amount claimed of $256.12 on account of
disbursements is allowed
[7]
The Bill of Costs of the Respondent is taxed and the amount of
$2,131.12. A certificate in that amount will be issued.
Dated at Toronto, Ontario, the 6th day of September 2001.
"B.G.
Tanasychuk"
Taxing Officer
2001-591(GST)I
BETWEEN:
ROBERT D. PARTRIDGE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeals heard on August 8, 2001, at Kingston,
Ontario, by
the Honourable Judge Gerald J. Rip
Appearances
For the
Appellant:
The Appellant himself
Counsel for the Respondent: Rosemary
Fincham
JUDGMENT
The
appeal from the assessment made under Part IX of the Excise
Tax Act for the period from January 1, 1997 to December 31,
1999, is allowed, without costs, and the assessment is referred
back to the Minister of National Revenue for reconsideration and
reassessment in order to delete the penalty assessed pursuant to
section 275 of that statute.
The
appellant is entitled to no further relief.
Signed at Ottawa, Canada, this 24th day of August 2001.
J.T.C.C.
2001-590(IT)I
BETWEEN:
ROBERT D. PARTRIDGE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeals heard on August 8, 2001, at Kingston,
Ontario, by
the Honourable Judge Gerald J. Rip
Appearances
For the
Appellant:
The Appellant himself
Counsel for the Respondent: Rosemary
Fincham
JUDGMENT
The
appeals from the assessments made under the Income Tax Act
for the 1997 and 1998 taxation years are dismissed.
Signed at Ottawa, Canada, this 24th day of August 2001.
J.T.C.C.
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