Acadia Band v. Canada (National Revenue), 2009 FC 1180

Date: 20091117

Docket: T-2187-05

Citation: 2009 FC 1180

 

THE ACADIA BAND

Applicant

 

-and-

 

THE MINSITER OF NATIONAL REVENUE

 

Respondent

 

 

 

ASSESSMENT OF COSTS – REASONS

 

Willa Doyle

Assessment Officer

 

 

[1]        The Court (Blanchard, J.) issued Reasons for Order and Order on March 7, 2007 following the January 9, 2007 hearing of this judicial review concerning a decision of the Minister of National Revenue in relation to the denial of a notice of objection to an assessment regarding provisions of the Excise Tax Act (R.S.C. 1985, c.E-15).  In consideration of the matter of costs the Order reads as follows:

            “…1. The application for judicial review of the decision on behalf of the Minister to enforce            collection to taxes claimed as HST without meaningful consultation and accommodation on   the claims of the Band is dismissed with costs to the Defendants.”

           

 

[2]        On October 8, 2009 the respondent’s bill of costs was filed in the registry of the Federal Court in Halifax, Nova Scotia.  I received confirmation that the assessment would be done by way of written submissions.  I then issued a timetable to both parties regarding service and filing of any reply and / or rebuttal materials. The time has passed; I did not receive any documentation from the applicants.  The respondents replied that they intend to rely on the materials currently before the Court.

 

[3]        I examined the requested taxable services and find them reasonable in the circumstances upon my review of the file. However, I note they are calculated at the unit value of 120.  This is not correct since the unit value of the Tariff effective April 1, 2009 is 130.  For convenience of the reader, herewith is included the reference to this change which may be found on the Federal Court website at the following web address:  http://cas-ncr-nter03.cas-satj.gc.ca/portal/page/portal/fc_cf_en/Tariffs

 

[4]        In accordance with the correction  to the unit value of the Tariff as expressed  in the preceding paragraph [3],  and absent any reply from the applicants,  the taxable services requested at $2,880.00 are now amended to read  as assessed and allowed at $3,120.00.  The disbursements are awarded at $317.46 as claimed as they are established by the sworn affidavit of Krista J. Clark complete with attached exhibits.

 

[5]        The Bill of Costs presented at $3,197.46 is assessed and allowed in the amount of $3,437.46.  A certificate is issued in the federal court proceeding for $3,437.46.

                                                                                                           

         

  

 

 

Fredericton, New Brunswick

November 17, 2009

FEDERAL COURT

 

NAMES OF COUNSEL AND SOLICITORS OF RECORD

 

 

DOCKET:                                          T-2187-05

 

STYLE OF CAUSE:                         THE ACADIA BAND -and - THE MINISTER OF                                                                           NATIONAL REVENUE

                                   

 

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

 

 

ASSESSMENT OF COSTS -                    

REASONS BY:                                  Willa Doyle, Assessment Officer

 

                                                                                   

DATED:                                             November 17, 2009

 

 

 

 

WRITTEN REPRESENTATION BY:

 

 

                                                            FOR THE APPLICANT

 

 

 

 Peter J. Leslie                                  FOR THE RESPONDENTS

 

 

 

SOLICITORS OF RECORD:

 

Burchell Hayman Parish                   FOR THE APPLICANT

Halifax, NS

 

 

Justice Canada                                FOR THE RESPONDENTS

Halifax, NS