Canada (Minister of National Revenue) v. Audet, 2003 FC 1205

Date: 20031016

Docket: T-560-02

Citation: 2003 FC 1205

Between:

THE MINISTER OF NATIONAL REVENUE

Applicant

and

PIERRE AUDET, NOTARY

Respondent

and

BENOÎT LANGLOIS

Intervener

ASSESSMENT OF COSTS - REASONS

SUZANNE DAVID, ASSESSMENT OFFICER

[1]        Following the filing of the originating motion seeking an order directing the respondent to provide information and/or documents pursuant to section 231.7 of the Income Tax Act, a motion for leave to intervene was filed by Benoît Langlois on May 29, 2002.

[2]        The motion for leave to intervene was allowed by the Court in part on June 5, 2002, "costs in the cause". On June 17 following the originating motion was also allowed by the Court, which awarded the applicant his costs against the intervener and specified that there would not be any costs against the respondent.

[3]        At the applicant's request the assessment proceeded without a personal appearance by the parties and no written submission was filed by the intervener in opposition to the applicant's bill of costs.

[4]        The applicant claimed the sum of $50 for court fees under Item 1(1)(d) and a total of $1,980 under column III of Tariff B, broken down as follows:

- for counsel's fees for the two motions:

- item 5: 5 units x 2 motions;

- item 6: 2 units x 1 hour for one motion and 2 units x 0.5 hour for the other motion;

- for services rendered:

- item 25: 1 unit; and

- item 26: 4 units.

[5]        The court costs and the number of units claimed are awarded, except as to item 26 for assessment of costs, under which 2 units are awarded instead of 4 as there was no objection. Disbursements are also awarded as they were considered to be reasonable.

[6]        The applicant's costs are therefore assessed and allowed in the amount of $2,170.05. An assessment certificate will be issued in that amount.

MONTRÉAL, QUEBEC

October 16, 2003

Certified true translation

Suzanne M. Gauthier, C. Tr., LL.L.

                                                             FEDERAL COURT

                                                      SOLICITORS OF RECORD

COURT DOCKET No.:                                             T-560-02

Between:                                                                     THE MINISTER OF NATIONAL REVENUE

Applicant

and

PIERRE AUDET, NOTARY

Respondent

and

BENOÎT LANGLOIS

Intervener

ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE

PLACE OF ASSESSMENT:                                      Montréal, Quebec

REASONS BY: SUZANNE DAVID, ASSESSMENT OFFICER

DATE OF REASONS:                                               October 16, 2003

SOLICITORS OF RECORD:

Morris Rosenberg                                                          for the applicant

Deputy Attorney General of Canada

Ottawa, Ontario

Ravinsky, Ryan                                                              for the intervener

Montréal, Quebec