Date: 19990707
Docket: A-480-93
Between:
IN THE MATTER OF THE Income Tax Act
GÉRALD DOYON
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
CERTIFICATE OF ASSESSMENT OF COSTS
I hereby certify that the costs of the respondent in the instant case were assessed and allowed in the amount of $1,932.67.
(signed)
JOHANNE PARENT
ASSESSMENT OFFICER
MONTRÉAL, QUEBEC
July 7, 1999
Date: 19990707
Docket: A-480-93
BETWEEN:
IN THE MATTER of the Income Tax Act
GÉRALD DOYON
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
ASSESSMENT OF COSTS - REASONS
JOHANNE PARENT, ASSESSMENT OFFICER:
[1] On June 22, 1999, Marie Bélanger and Yanick Houle, representing the respondent, and Marie-Josée Robert, representing the appellant in this matter, appeared before me.
[2] The hearing for this assessment gave effect to the judgment of the Federal Court of Appeal dated March 13, 1997, which dismissed the appeal with costs. The assessments for dockets A-480-93 and A-479-93 were heard together.
[3] In her bill of costs, the respondent claimed the following amounts:
Item Assessable Service Column III/Units Amount requested
19 Memorandum of fact and law 5 500.00
22(a) Counsel fee on hearing
of appeal
(2 units x 2 hours) 4 400.00
25 Services after judgment
not otherwise specified 1 100.00
26 Assessment of costs 3 300.00
GST (7%) 91.00
QST (7.5%) 97.50
[4] Pursuant to the factors set out in Rules 409 and 400(3) of the Federal Court Rules, 1998 and the evidence on the record, the amounts claimed under items 19, 25 and 26 are allowed as claimed. Under item 22(a), the amount of time claimed is reduced to 1 1/2 hours in light of the actual hearing time before the Court of Appeal.
[5] The respondent withdrew the amounts claimed to cover the goods and services tax (GST) and the Quebec sales tax (QST) during the hearing for the assessment.
[6] Accordingly, the following amounts were awarded:
Item Assessable Service Column III/Units Amount requested
19 Memorandum of fact and law 5 500.00
22(a) Counsel fee on hearing
of appeal
(2 units x 1 1/2 hours) 3 300.00
25 Services after judgment
not otherwise specified 1 100.00
26 Assessment of costs 3 300.00
[7] The disbursements claimed under Tariff B for the photocopies of the respondent's memorandum and the case law are awarded on the basis of the evidence filed during the hearing for the assessment.
[8] The disbursements claimed for service of the respondent's memorandum cannot be awarded as no supporting evidence for this claim was presented. During the hearing for the assessment, however, the respondent asked to amend her bill of costs in order to add costs related to service to the appellant of the appointment for assessment of the bill of costs, in the amount of $6.42. As the appellant did not object, the bill of costs is therefore amended accordingly and the disbursement allowed.
[9] Thus, the total amount allowed for disbursements in this matter is $732.67.
[10] Accordingly, the respondent's costs are allowed in the amount of $1,932.67. A certificate is hereby issued for this amount.
(signed)
JOHANNE PARENT
ASSESSMENT OFFICER
MONTRÉAL, QUEBEC
July 7, 1999
Certified true translation
M. Iveson
FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 19990707
Docket: A-480-93
Between:
IN THE MATTER of the Income Tax Act
GÉRALD DOYON
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
ASSESSMENT OF COSTS - REASONS
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-480-93
STYLE OF CAUSE:
IN THE MATTER of the Income Tax Act
GÉRALD DOYON
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
PLACE OF ASSESSMENT: Montréal, Quebec
ASSESSMENT OF COSTS - REASONS OF J. PARENT, ASSESSMENT OFFICER
DATE OF REASONS: July 7, 1999
APPEARANCES:
Marie-Josée Robert for the appellant
Marie Bélanger /
Yanick Houle for the respondent
SOLICITORS OF RECORD:
BROUILLETTE, CHARPENTIER, FOURNIER
Montréal, Quebec for the appellant
Department of Justice Canada for the respondent
Montréal, Quebec
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