Fabrication GMCA Inc., Re, 2003 FC 1105

                                                                                                                                  Date: 20030925

                                                                                                                             Docket: T-1417-02

Citation: 2003 FC 1105

In the matter of the Income Tax Act

and

In the matter of an assessment or assessments

determined by the Minister of National Revenue

under one or more of the following statutes:

the Income Tax Act, the Canada Pension Plan and

the Employment Insurance Act

AGAINST:

FABRICATION GMCA INC.

291 rue du Carmel

Danville, Quebec

J0A 1A0

ASSESSMENT OF COSTS - REASONS

SUZANNE DAVID, ASSESSMENT OFFICER

[1]         On August 29, 2002, an ex parte motion for authorization to proceed forthwith was filed by the Minister of National Revenue under subsection 225.2(2) of the Income Tax Act. On August 30, the Court allowed this motion. On the following October 4, Fabrication GMCA Inc. filed a motion for review of the Court's order, and this motion was dismissed by the Court on December 6, 2002, with costs.

[2]         Mr. Louis Sébastien filed his bill of costs last June 10 and asked that it be assessed without personal appearance of the parties. Absent any written representations within the times specified by the Registry, we will proceed with the assessment of that bill.

[3]         The fees claimed are as follows:

[4]         The assessable services under items 5, 6, 8, 9 and 25 are allowed as claimed in the amount of $1,980.00, considering that this is reasonable compensation in view of the criteria listed in subsection 400(3) of the Federal Court Rules, 1998. However, item 13(a) claimed for counsel fees for preparation for hearing cannot be allowed since this was a motion and not a trial and this point is already compensated under item 5. Concerning item 26 for assessment of costs, 2 units instead of 4 are allowed in the amount of $220.00, as the assessment was not contested. This brings the total amount of the fees to $2,200.00.

[5]         In regard to the disbursements incurred in the amount of $952.25, they are allowed in the amount of $944.14 being proved by affidavit and considered necessary to the conduct of the litigation. They are allocated as follows:

- Costs of service: $40.66

- Costs of couriers: $10.00

- Costs of photocopies: $698.47. The amount claimed, $706.58, has been reduced in view of the attached supporting documentation.

- Costs of a copy of the transcript of the examination for discovery: $195.01.

[6]         The bill of costs is assessed and allowed in the amount of $3,144.14. A certificate shall issue in that amount.

"Suzanne David"

Assessment Officer

MONTRÉAL, QUEBEC

September 25, 2003

Certified true translation

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

FEDERAL COURT

Date: 20030925

Docket: T-1417-02

In the matter of the Income Tax Act

and

In the matter of an assessment or assessments

determined by the Minister of National Revenue

under one or more of the following statutes:

the Income Tax Act, the Canada Pension Plan and

the Employment Insurance Act

AGAINST:

FABRICATION GMCA INC.

291 rue du Carmel

Danville, Quebec

J0A 1A0

ASSESSMENT OF COSTS - REASONS

FEDERAL COURT

SOLICITORS OF RECORD

DOCKET:                                T-1417-02

In the matter of the Income Tax Act

and

In the matter of an assessment or assessments

determined by the Minister of National Revenue

under one or more of the following statutes:

the Income Tax Act, the Canada Pension Plan and

the Employment Insurance Act

AGAINST:

FABRICATION GMCA INC.

291 rue du Carmel

Danville, Quebec

J0A 1A0

ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE

PLACE OF ASSESSMENT:             Montréal, Quebec

REASONS OF SUZANNE DAVID, ASSESSMENT OFFICER

DATE OF REASONS:                        September 25, 2003

SOLICITORS OF RECORD:

Morris Rosenberg                                                          for the moving party

Deputy Attorney General of Canada

Ottawa, Ontario

Jean El Masri                                                                 for the respondent

Montréal, Quebec