Tanasychuk
T.0.:
This
taxation
came
on
for
hearing
on
January
26,
1999,
by
means
of
a
telephone
conference
call.
It
follows
a
Judgment
(hereinafter
referred
to
as
the
“Judgment’)
of
the
Honourable
Judge
Bowie
dated
August
29,
1997,
in
which
he
dismissed
the
appeal
from
the
assessment
made
under
subsection
227(1)
of
the
Income
Tax
Act,
with
costs.
Mr.
Michel
Poirier
represented
the
Appellant
and
Mr.
John
P.
Bodurtha
represented
the
Respondent.
The
Bill
of
Costs
as
submitted
by
the
Respondent
is
as
follows:
|
FEES
(Class
A)
|
|
|
1(1
)(a)
|
for
services
prior
to
examination
for
discovery
|
$
200.00
|
|
(b)
|
for
status
hearing
(June
18,1996)
|
$
200.00
|
|
(c)
|
for
preparation
for
hearing
|
$
200.00
|
|
(d)
|
for
conduct
of
hearing
|
$
600.00
|
|
(e)
|
for
all
services
after
Judgment
|
$
100.00
|
|
TOTAL
FEES
|
$1,300.00
|
|
DISBURSEMENTS
|
|
|
1
(2)
|
Postage
|
$
|
59.64
|
|
TOTAL
DISBURSEMENTS
|
$
|
59.64
|
|
TOTAL
FEES
AND
DISBURSEMENTS
|
$1,359.64
|
Prior
to
proceeding,
Mr.
Poirier
stated
that
Mr.
McGrath
intended
to
participate
in
this
taxation,
but
had
been
subpoenaed
to
attend
in
Court
on
another
matter.
Mr.
Poirier
also
stated
that
none
of
the
items
included
in
the
Respondent’s
Bill
of
Costs
were
in
dispute.
However,
he
stated
that
the
Appellant
had
negotiated
a
settlement
directly
with
the
local
office
of
Revenue
Canada
of
his
outstanding
indebtedness,
which
included
the
Appellant’s
liability
for
costs
awarded
under
the
Judgment.
Mr.
Bodurtha
stated
that
he
had
not
received
any
information
nor
documentation
to
support
Mr.
Poirier’s
position
that
the
settlement
reached
included
a
settlement
of
the
costs
awarded
under
the
Judgment.
It
was
his
position
that
the
settlement
negotiated
was
in
respect
of
the
assessment
only
and
did
not
include
costs.
It
is
not
for
a
Taxing
Officer
to
determine
what
was
included
in
a
settlement
agreement
negotiated
by
the
parties.
In
the
absence
of
an
agreement
as
to
whether
the
settlement
included
the
Appellant’s
liability
for
costs,
the
taxation
of
costs
proceeded.
Mr.
Poirier
did
not
challenge
any
of
the
items
contained
on
the
Respondent’s
Bill
of
Costs.
The
items
claimed
for
fees
on
account
of
services
of
counsel
are
in
order
and
are
allowed
in
total
for
$1,300.00.
The
amount
claimed
for
postage
of
$59.64
was
substantiated
by
receipts
and
I
will
allow
that
amount.
The
Bill
of
Costs
of
the
Respondent
is
taxed
and
the
amount
of
$1,359.64
is
allowed.
A
certificate
in
that
amount
will
be
issued.
Order
accordingly.
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