VR Interactive v. Canada Customs and Revenue Agency, 2005 FC 1395

Date: 101205

Docket: T-451-04

Citation: 2005 FC 1395

BETWEEN:

VR INTERACTIVE

                                                                                                                                          Applicant

and

CANADACUSTOMS AND REVENUE AGENCY

Respondent

ASSESSMENT OF COSTS - REASONS

Willa Doyle

Assessment Officer

[1]                 The application for judicial review, in respect of a decision of Don Gibson, Director, Halifax Tax Service office, dated February 3, 2004 in relation to the applicant's      request under the "fairness provisions" of the Income Tax Act for the waiving of    filing deadline requirements, was dismissed with costs by Order of the Court        February 24, 2005.

[2]                 Ms. Ingrid Abbott, counsel for the respondent, filed her bill of costs August 10,            2005.

[3]                 Ms. Abbott confirmed the disposition of the assessment was to be in writing -            without the personal appearance of the parties.

[4]                 A timetable for written submissions and supporting material was issued.

[5]         The applicant did not file any materials in response to the respondent's bill of costs and to the supporting material presented for the assessment.

[6]         I examined each item claimed in the respondent's bill of costs to ensure that they      were allowable assessable services and / or disbursements as determined by the       decision and provided for within the scope of Federal Courts Rules Tariff B.

[7]         The respondent's bill of costs, appearing reasonable and supported by affidavit        evidence and not contradicted by any response from the applicant, will be allowed           as presented at $4,012.30.

[8]        A certificate is issued in this Federal Court proceeding for $4, 012.30.

Fredericton, New Brunswick

October 12, 2005

FEDERAL COURT

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                          T-451-04                                            

STYLE OF CAUSE:                                     VR INTERACTIVE

-           and-

CANADACUSTOMS AND REVENUE AGENCY

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

ASSESSMENT OF COSTS -                    

REASONS BY:                                 Willa Doyle, Assessment Officer

DATED:                                              October 12, 2005

SOLICITORS OF RECORD:

                                                            FOR THE APPLICANT                              

Ingrid Abbott

Justice Canada                                FOR THE DEFENDANT

Halifax, NS