Date: 20000503
Docket: ITA-4203-99
Between:
IN THE MATTER OF THE INCOME TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE MINISTER OF NATIONAL REVENUE
PURSUANT TO ONE OR MORE OF THE FOLLOWING ACTS:
THE INCOME TAX ACT, THE CANADA PENSION PLAN,
THE EMPLOYMENT INSURANCE ACT
Judgment creditor
AND
LES BAGUETTES CAUSAPS INC.
Judgment debtor
-----------------------------------------------------------------------------------------------------------------------
CERTIFICATE OF ASSESSMENT OF COSTS
-----------------------------------------------------------------------------------------------------------------------
I hereby certify that the costs of the judgment creditor in this case have been assessed
and allowed in the amount of $1,728.66.
Johanne Parent
ASSESSMENT OFFICER
MONTRÉAL, QUEBEC
May 3, 2000
Certified true translation
Martine Brunet, LL.B.
FEDERAL COURT OF CANADA
TRIAL DIVISION
Date: 20000503
Docket: ITA-4203-99
BETWEEN:
In the matter of the Income Tax Act
- and -
In the matter of an assessment or assessments by the Minister of National Revenue pursuant to one or more of the following Acts:
the Income Tax Act, the Canada Pension Plan, the Employment Insurance Act,
Judgment creditor
AND
LES BAGUETTES CAUSAPS INC.
Judgment debtor
CERTIFICATE OF ASSESSMENT OF COSTS
Date: 20000503
Docket: ITA-4203-99
BETWEEN:
IN THE MATTER OF THE INCOME TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE MINISTER OF NATIONAL REVENUE
PURSUANT TO ONE OR MORE OF THE FOLLOWING ACTS:
THE INCOME TAX ACT, THE CANADA PENSION PLAN,
THE EMPLOYMENT INSURANCE ACT
Judgment creditor
AND
LES BAGUETTES CAUSAPS INC.
Judgment debtor
ASSESSMENT OF COSTS - REASONS
JOHANNE PARENT, ASSESSMENT OFFICER
[1] The hearing of this assessment took place via conference call on March 30, 2000. Étienne Trépannier, accompanied by Robert Ladouceur, represented the judgment creditor, and Valère M. Gagné represented the judgment debtor.
[2] Assessment of the judgment creditor's costs was carried out in accordance with the Honourable Mr. Justice Blais' order dated September 24, 1999, which adjourned the motion to oppose made on June 18, 1999, sine die and ordered the opposing party to pay the costs of the motion.
[3] In accordance with the criteria set out in rules 409 and 400(3) of the Federal Court Rules, 1998 and the evidence on the record, the amounts claimed are broken down as follows.
[4] The amounts claimed under items 5, 25 and 26 were not challenged and are awarded as claimed. Under item 6, for the appearance at the motion on September 24, 1999, the amount claimed is reduced to $50.00 to reflect actual hearing time.
[5] As for the amount claimed under item 24, it was withdrawn by the judgment creditor at the assessment hearing.
[6] The sum total of the amounts claimed under Tariff B thus equals $1,050.00.
[7] The disbursements claimed under section 1 of Tariff B are awarded in the amount of $678.66, and consist of the following:
- Section 1(3)(b): goods and services tax calculated at 7% of the services to be assessed, which are evaluated at $1,050.00, amounts to $73.50.
- Section 1(4):
- Miscellaneous disbursements including faxes, photocopies, courier services and long distance telephone calls. Under this section, disbursements may be assessed if they are reasonable and the assessment officer is satisfied that they were made or are payable. Although this item was not challenged by the judgment debtor, there is no formal evidence on the record that the costs claimed under this heading were actually incurred. However, as mentioned by the judgement creditor, it is obvious that expenses of this type are incurred in connection with a matter before the Court, and I agree that it may be more difficult for the judgement creditor to provide a breakdown of these amounts. Nonetheless, I shall not award, as claimed, 12% of services to be assessed as a basis for calculating these disbursements. Given the documentation on the Court record, I shall instead award an overall amount of $50.00.
- Travel to Québec on September 24, 1999. The amount of $555.16 is awarded as requested.
[8] The bill of costs is allowed in the amount of $1,728.66. A certificate is issued for this amount.
Johanne Parent
ASSESSMENT OFFICER
MONTRÉAL, QUEBEC
May 3, 2000
Certified true translation
Martine Brunet, LL.B.
FEDERAL COURT OF CANADA
TRIAL DIVISION
Date: 20000503
Docket: ITA-4203-99
BETWEEN:
In the matter of the Income Tax Act
- and -
In the matter of an assessment or assessments by the Minister of National Revenue pursuant to one or more of the following Acts:
the Income Tax Act, the Canada Pension Plan, the Employment Insurance Act
Judgment creditor
LES BAGUETTES CAUSAPS INC.
Judgment debtor
ASSESSMENT OF COSTS - REASONS
FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE No.: ITA-4203-99
BETWEEN:
IN THE MATTER OF THE INCOME TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE MINISTER OF NATIONAL REVENUE
PURSUANT TO ONE OR MORE OF THE FOLLOWING ACTS:
THE INCOME TAX ACT, THE CANADA PENSION ACT, THE EMPLOYMENT INSURANCE ACT
Judgment creditor
AND
LES BAGUETTES CAUSAPS INC.
Judgment debtor
ASSESSMENT OF COSTS BY CONFERENCE CALL ON MARCH 30, 2000
REASONS OF J. PARENT, ASSESSMENT OFFICER
PLACE OF ASSESSMENT: Montréal, Quebec
DATE OF REASONS: May 3, 2000
APPEARED: Étienne Trépanier and Robert Ladouceur for the judgment creditor
Valère M. Gagné for the judgment debtor
SOLICITORS OF RECORD:
Justice Canada for the judgment creditor
Ottawa, Ontario
Valère M. Gagné for the judgment debtor
Rimouski, Québec
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