Canada (National Revenue) v. Earby, 2008 FC 1024

 

 

Date: 20080911

Docket: T-71-07

Citation: 2008 FC 1024

BETWEEN:

MINISTER OF NATIONAL REVENUE

Applicant

and

 

NORMAN EARBY

Respondent

 

ASSESSMENT OF COSTS – REASONS

 

DIANE PERRIER, ASSESSMENT OFFICER

 

[1]               On March 26, 2008, the Court allowed the applicant’s application under section 231.7 of the Income Tax Act (hereinafter “ITA”) with costs only because a third party disclosed to the applicant the documents requested in a notice of request for information dated July 26, 2006.

 

[2]               On February 26, 2008, counsel for the applicant filed a bill of costs, requesting that it be assessed without the appearance of the parties. Registered letters were forwarded to the parties establishing a timetable for their written submissions. Up to now we have not received any written submission from the parties and accordingly I am now ready to assess the costs on the basis of the documentation on record.

 

[3]               The fees to be assessed are allowed in the amount of $1,339.20. I allowed Item 1 – preparation and filing of originating documents (5 units); Item 13(a) – counsel fee, preparation for hearing (3 units); Item 14(a) – counsel fee to lead counsel per hour in court (2 units x 0.08 x $120); Item 25 – services after judgment not otherwise specified (1 unit); and Item 26 (2 units). Item 14(a) was allowed only for the duration of the hearing according to the Court record from 9:34 a.m. to 9:39 a.m., that is to say, 5 minutes. Item 26 was allowed only for 2 units because the assessment does not seem to me to be complicated.

 

[4]               Judicial fees in the amount of $50 paid for filing the notice of originating documents are allowed under Tariff A. Disbursements of $108.89 are allowed in that amount because they are proven by affidavit and appear to me to be reasonable.

 

[5]               The bill of costs for $1,788.89 submitted by the applicant is assessed and allowed in the amount of $1,498.09. A certificate of assessment will be issued for this amount.

 

MONTRÉAL, QUEBEC

September 11, 2008 

 

 

 

 

 

 

 

Certified true translation

Brian McCordick, Translator
                                                             FEDERAL COURT

                                                                             

                                                      SOLICITORS OF RECORD

 

DOCKET:                                          T-71-07

 

 

Between:

 

MINISTER OF NATIONAL REVENUE

 

                                                                                                                                            Applicant

 

                                                                          AND

 

NORMAN EARBY

 

                                                                                                                                        Respondent

 

 

WRITTEN ASSESSMENT OF COSTS

 

PLACE OF ASSESSMENT: Montréal, Quebec

 

REASONS BY DIANE PERRIER, ASSESSMENT OFFICER

 

DATED:                                 September 11, 2008

 

 

SOLICITORS OF RECORD:

 

John Sims

Deputy Attorney General of Canada

Ottawa, Ontario                                                                       For the applicant

 

Yanofsky, Gelber, Mancuso

Montréal, Quebec                                                                    For the respondent