Brule
J.T.C.C.:—
This
is
an
application
to
this
Court
to
review
the
taxation
of
costs
pursuant
to
section
159
of
the
Tax
Court
of
Canada
Rules
(General
Procedure).
The
reasons
for
taxation
of
costs
and
the
Certificates
of
Costs
were
issued
by
the
Registrar
on
July
11,
1995
and
served
on
the
Respondent
on
July
14,
1995.
Amended
Certificates
of
Costs
were
sent
and
received
by
facsimile
by
the
Respondent
on
July
26,
1995.
Mr.
C.A.
Maiocco
appeared
for
the
Appellants
and
Mr.
A.
LeBlanc
appeared
for
the
Respondent.
This
application
was
brought
by
the
Respondent
and
both
sides
indicated
what
each
thought
the
amount
of
costs
should
be
for
each
item
in
dispute.
Originally,
figures
were
provided
by
the
Registrar
of
this
Court,
the
Taxing
Officer,
and
later
some
minor
amendments
were
made
and
delivered
on
July
26,
1995.
The
case
was
argued
by
one
lawyer
for
the
Respondent,
this
Application
filed
by
another,
and
a
third
counsel
appeared
for
taxation
arguments.
This
in
itself
resulted
in
some
confusion.
After
considereing
what
was
said
at
the
review
hearing,
the
Court
has
made
no
adjustments
to
the
Amended
Certificate
of
Costs
shown
on
the
attached
Schedule
A
as
follows:
91-1963
-
The
Estate
of
Antonio
Di
Renzo:
-
$3,507.42
91-1964
-
Benedetto
Di
Renzo:
-
$2,184.95
91-1965-
Eva
Di
Renzo:
-
$1,714.33
91-1966
-
Mario
Di
Renzo:
-
$6,895.16
In
the
case
of
IBM
Canada
Ltd.
v.
Xerox
of
Canada
Ltd.
[1977]
1
C.F.
181,
12
N.R.
440,
the
Federal
Court
of
Appeal
held
at
pages
184
and
185
(N.R.
445):
The
jurisprudence
on
the
question
of
the
extent
to
which
a
taxing
officer’s
discretion
in
allowing
specific
items
on
a
taxation
is
reviewable
clearly
indicates
that
the
discretion
ought
not
to
be
interfered
with
unless
the
amounts
allowed
are
so
inappropriate
or
his
decision
is
so
unreasonable
as
to
suggest
that
an
error
in
principle
must
have
been
the
cause.
Such
not
being
the
case
here
the
amounts
set
out
above
are
to
be
considered
valid.
Inasmuch
as
the
Respondent
has
brought
this
motion
without
any
gain,
or
even
need,
costs
in
the
amount
of
$750
are
allowed
to
the
Appellants.
Application
dismissed.
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