Canada (Minister of National Revenue) v. Cast Terminals Inc., 2004 FC 47

Date: 20050228

Docket: T-1951-00

Citation: 2004 FC 47

IN THE MATTER OF AN APPEAL pursuant to Section 81.24

of the Excise Tax Act, to the decision rendered by the Canadian

International Trade Tribunal, on June 22, 2000,

Appeal nos. AP-98-093 and AP-098-094,

under Section 81.19 of the Excise Tax Act R.S.C. 1985, c. E-15

Between:

MINISTER OF NATIONAL REVENUE

Plaintiff

AND

CAST TERMINALS INC.

and

TERMINUS RACINE (MONTRÉAL) LTD.

Defendants

ASSESSMENT OF COSTS -AMENDED REASONS

MICHELLE LAMY, ASSESSMENT OFFICER

[1]                On April 30, 2003, the Court allowed with costs the appeal of the Minister of National Revenue filed pursuant to sections 81.24 and 81.28 of the Excise Tax Act against two decisions of the Canadian International Trade Tribunal.

[2]                The Plaintiff filed his bill of costs on September 25, 2003, and asked that it be assessed without the personal appearance of the parties. As of this date, the Defendants have not filed any representations.

[3]                Having examined the record and the evidence submitted, the Plaintiff's bill is assessed as submitted with the exception of item 26. I allow 2 units for this item because the assessment is not contested. The amount of $ 6,325.00 is allowed for the fees as well as the disbursements totaling $ 5,367.97.

[4]                A certificate in the amount of $ 11,692.97 is issued in this case.

DATED AT MONTREAL THIS 28^TH DAY OF FEBRUARY, 2005.