Canada (Minister of National Revenue) v. Verreault, 2002 FCT 781

Date: 20020711

Docket: ITA-2237-01

Neutral citation: 2002 FCT 781

BETWEEN:

IN RE the Income Tax Act

and

IN RE one or more assessments made by the

Minister of National Revenue

pursuant to the Income Tax Act

Judgment creditor

and

LOUISE LATOUCHE VERREAULT

Defendant

and

KARINE VERREAULT

Objector

ASSESSMENT OF COSTS - REASONS

SUZANNE DAVID, ASSESSMENT OFFICER

[1]                 On October 12, 2001, the Court dismissed with costs the motion by the objector Karine Verreault objecting to the seizure in execution of movable property made on May 30, 2001. In its order the Court stated:

[TRANSLATION]      

Orders the objector to pay all costs, which must be paid without delay.

[2]                 On December 20, 2001, Jean-Robert Noiseux filed the judgment creditor's bill of costs and asked that it be assessed without a personal appearance by the parties.

[3]                 Marc Delisle, counsel for the objector, was invited by letter to submit his comments in opposition to the bill of costs by May 29, 2002, at the latest and Jean-Robert Noiseux had until June 11 to file his response.

[4]                 On May 24 the judgment creditor, in view of ongoing negotiations with the objector, asked that the deadline for filing the objector's written submissions be extended by one month: it was extended to June 26, 2002.

[5]                 As no written submissions were received from the objector within the deadlines laid down by the Registry, and the judgment creditor on July 3 last confirmed that no settlement had been reached, we are accordingly proceeding with the assessment of costs.

[6]                 After reviewing the file and the evidence submitted in support of its bill by the judgment creditor, we award the fees and disbursements as requested, except for item 26, in which the number of units is reduced to two, as the assessment of costs was not disputed.

[7]                 The judgment creditor's costs are accordingly assessed and allowed in the amount of $1,759.25 and a certificate is issued for that amount.

MONTRÉAL, QUEBEC

July 11, 2002

Certified true translation

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

                                                    FEDERAL COURT OF CANADA

                                                                 TRIAL DIVISION

                                                          SOLICITORS OF RECORD

COURT FILE No.:                               ITA-2237-01

BETWEEN:                                           IN RE the Income Tax Act

and

IN RE one or more assessments made by the

Minister of National Revenue

pursuant to the Income Tax Act

and

LOUISE LATOUCHE VERREAULT

and

KARINE VERREAULT

ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE

PLACE OF ASSESSMENT:              Montréal, Quebec

REASONS BY: SUZANNE DAVID, ASSESSMENT OFFICER

DATE OF REASONS:                        July 11, 2002

SOLICITORS OF RECORD:

Morris Rosenberg                                                        for the judgment creditor

Deputy Attorney General of Canada

Ottawa, Ontario

Marc Delisle                                                                for the objector

Québec, Quebec