Chamoun v. Canada (National Revenue), 2005 FCA 258

Date: 20050714

Docket: A-83-03

Citation: 2005 FCA 258

Between:

ANTOINE CHAMOUN

Applicant

AND

DEPARTMENT OF NATIONAL REVENUE

Respondent

ASSESSMENT OF COSTS - REASONS

MICHELLE LAMY, ASSESSMENT OFFICER

[1]                On January 15, 2004, the Court dismissed with costs the application for judicial review filed by the applicant against a judgment of the Tax Court of Canada.    The assessment of the respondent's bill of costs proceeded on the basis of the parties' written submissions.

[2]                After reviewing the respondent's fees, they are set in the amount of $2,160.00 for the following items of Tariff B: items 2 (7 units), 13 (3 units), 14 (2 units x 2 hours), 25 (1 unit) and 26 (3 units). All of the claims are reasonable and are in accordance with the application of the Tariff in general. I reduced the number of units claimed for the assessment of costs to 3 since the proceeding was one that is relatively simple to prepare.   

As the value of the unit was amended on April 1, 2005, increased from $110 to $120, the fees were calculated accordingly.

[3]                In terms of disbursements, the respondent is claiming $3,777.83 for photocopies ($2,117.25), transcripts ($1,543.48), bailiff fees ($102.10) and messenger fees ($15). Given that the evidence used before the Tax Court of Canada was the same for three dockets heard at the same time, including the applicant's, I am awarding one-third of the costs incurred for photocopies and transcripts, i.e. $705.75 and $514.49. The other disbursements are allowed as claimed.

[4]                The respondent's costs are assessed and allowed in the amount of $3,497.34. A certificate is issued for that amount.

DATED AT MONTRÉAL, THE 14th DAY OF JULY 2005

Certified true translation

Kelley A. Harvey, BCL, LLB

                                                  FEDERAL COURT OF APPEAL

                                                      SOLICITORS OF RECORD

COURT DOCKET NO.:                   A-83-03

Between:

ANTOINE CHAMOUN

                                                                                                                                            Applicant

                                                                          AND

DEPARTMENT OF NATIONAL REVENUE

                                                                                                                                        Respondent

ASSESSMENT OF COSTS IN WRITING+

LIEU DE TAXATION:          Montréal, Quebec

REASONS OF MICHELLE LAMY, ASSESSMENT OFFICER

DATE OF REASONS:           July 14, 2005

SOLICITORS OF RECORD:

John Sims

Deputy Attorney General of Canada

Ottawa, Ontario                                                                        For the respondent