G.P.M. Aluminium Inc. v. Canada, docket T-1816-96

     Date: 19981207

     Docket: T-1816-96

     (IN THE MATTER OF: AN ACT RESPECTING EXCISE TAXES)

BETWEEN:

     G.P.M. ALUMINIUM INC.

     Plaintiff

     AND:

     THE QUEEN

     Defendant

     ASSESSMENT OF COSTS - REASONS

JOHANNE PARENT, ASSESSMENT OFFICER:

[1]      On November 30, 1998, Karine Lahaie-Ruel, representing the defendant in this matter, appeared before me. Despite being duly served, as proven by the affidavit of transmission filed in the record on November 30, 1998, the plaintiff was not represented at the hearing.

[2]      The hearing of this assessment follows the order of this Court (Richard Morneau, Prothonotary) dated April 6, 1998, allowing the defendant"s motion to dismiss the action for want of prosecution, with costs.

[3]      In her bill of costs, the defendant claims the following amounts:

Item	Assessable Service	Column III/Units	Amount Claimed
2	Preparation and filing of the defence	5	$ 500.00
4	Preparation and filing of an uncontested motion, including all materials	3	$ 300.00
6	Appearance on a motion - 2 units x 1 hour	2	$ 200.00
7	Discovery of documents, including listing, affidavit and inspection	3	$ 300.00
26	Assessment of costs	3	$ 300.00

[4]      In view of the factors set out in Rules 409 and 400(3) of the Federal Court Rules, the evidence on the record and the fact that this is a relatively simple matter of an appeal from an assessment under section 81.2 of the Excise Tax Act, I have reduced the number of units claimed under all of the items by one unit.

[5]      Furthermore, the amount of time claimed under item 6 is reduced to 0.25 hour in view of the time it actually took to hear the motion.

[6]      The claim of $ 300.00 for the discovery of documents under item 7 was withdrawn from the bill of costs the day after the hearing by counsel for the defendant in a letter addressed to the undersigned.

[7]      Accordingly, the amounts awarded are therefore as follows:

Item	Assessable Service	Column III/Units	Amount Claimed
2	Preparation and filing of the defence	4	$ 400.00
4	Preparation and filing of an uncontested motion, including all materials	2	$ 200.00
6	Appearance on a motion	1 un. x 0.25	$ 25.00
7	Discovery of documents, including listing, affidavit and inspection	i	i
26	Assessment of costs	2	$ 200.00

[8]      As for the disbursements claimed under Tariff A, they are allowed as claimed, for a total of $ 96.13.

[9]      The defendant"s costs are accordingly allowed in the amount of $ 921.13. A certificate is hereby issued for this amount.

     JOHANNE PARENT

     JOHANNE PARENT

     ASSESSMENT OFFICER

MONTRÉAL, QUEBEC

December 7, 1998

Certified true translation

M. Iveson

     FEDERAL COURT OF CANADA

     TRIAL DIVISION

Date: 19981207

Docket: T-1816-96

(IN THE MATTER OF: AN ACT RESPECTING EXCISE TAXES)

Between:

G.P.M. ALUMINIUM INC.

Plaintiff

AND:

THE QUEEN

Defendant

    

     ASSESSMENT OF COSTS - REASONS

    

FEDERAL COURT OF CANADA

TRIAL DIVISION

NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE NO.:      T-1816-96

STYLE OF CAUSE:

G.P.M. ALUMINIUM INC.

Plaintiff

AND:

THE QUEEN

Defendant

PLACE OF ASSESSMENT:          Montréal, Quebec

DATE OF ASSESSMENT:          November 30, 1998

ASSESSMENT OF COSTS - REASONS OF J. PARENT, ASSESSMENT OFFICER

DATE OF REASONS:          December 7, 1998

APPEARANCE:

Karine Lahaie-Ruel          for the defendant

SOLICITORS OF RECORD:

MENDELSOHN ROSENTZVEIG SHACTER          for the plaintiff

Montréal, Quebec

DEPARTMENT OF JUSTICE CANADA      for the defendant

Montréal, Quebec