Grenier v. Canada, 2006 FCA 140

Date: 20060410

Docket: A-597-02

Citation: 2006 FCA 140

BETWEEN:

RAYNALD GRENIER

Appellant

and

HER MAJESTY THE QUEEN

Respondent

ASSESSMENT OF COSTS -- REASONS

DIANE PERRIER, ASSESSMENT OFFICER

[1]               On April 1, 2004, the Federal Court of Appeal dismissed the appeal with costs from a decision by the Tax Court of Canada regarding reassessments by the Minister of National Revenue for the taxation years 1993 to 1996 inclusive.

[2]               On July 27, 2005, the respondent filed her bill of costs and asked that it be assessed without personal appearance of the parties. On August 29, 2005, we sent letters to the parties setting out a schedule for filing their submissions. We received a phone call from Mrs. Grenier, Mr. Grenier’s spouse, informing us that he was in the hospital and therefore unable to respond to his bill of costs. Subsequently, we contacted Mr. Grenier, who informed us that he was available to challenge the bill of costs. On December 5, 2005, we once again sent letters to the parties setting out a new schedule. No written submission have been filed to date and I will now proceed with the assessment of costs in accordance with the documentation of record.

[3]               The fees claimed are awarded with the exception of item 26. Item 26 is reduced to 2 units since the assessment of costs was not challenged.

[4]               All disbursements are awarded with the exception of the service of the Notice of Appearance in the amount of $64.10 because the Notice of Appearance is not an assessable service under Tariff B.

[5]               The bill of costs is therefore assessed and allowed in the amount of $3,142.21. An assessment certificate will be issued for that amount.

                                                                                            ______________________________

                                                                                                DIANE PERRIER

                                                                                                ASSESSMENT OFFICER

QUÉBEC, QUEBEC

le 10 avril 2006

Certified true translation

François Brunet, LLB, BCL

FEDERAL COURT OF APPEAL

SOLICITORS OF RECORD

DOCKET:                                                A-597-02

STYLE OF CAUSE:                                RAYNALD GRENIER

                                                                  v.

                                                                  HER MAJESTY THE QUEEN

WRITTEN ASSESSMENT OF COSTS

REASONS FOR

ASSESSMENT OF COSTS BY:            DIANE PERRIER

DATED:                                                   April 10, 2006

SOLICITORS OF RECORD: