Beaubier
T.C.J.:
In
its
Reasons
for
Judgment
and
formal
Judgment
on
appeal
in
this
matter,
the
Federal
Court
of
Appeal
stated
that
the
Queen
“is
entitled
to
one
set
of
costs
in
the
Tax
Court
of
Canada”.
Thereupon,
counsel
for
the
Queen
applied
on
July
16,
1999
that
pursuant
to
paragraph
147(7)(ti)
of
the
Rules,
this
Court
give
directions
to
the
taxing
officer
that:
(1)
costs
after
April
13,
1997
(the
date
of
the
Crown’s
written
settlement
offer)
be
twice
the
tariff
amount;
and
(2)
there
be
two
senior
counsel
fee’s
for
conduct
of
the
hearing.
Counsel’s
reasons
are
set
out
in
the
letter
of
July
16,
1999.
Global’s
counsel
opposes
the
application
for
reasons
set
out
in
his
letter
of
August
3,
1999,
and
the
Queen’s
counsel
rebutted
this
in
a
letter
of
August
5,
1999,
and
asked
for
oral
submissions.
The
request
for
oral
submissions
is
denied
because
the
correspondence
described
is
clear
and
succinct.
The
application
by
the
Queen
for
directions
to
the
taxing
officer
is
also
denied
because
the
judgment
of
the
Federal
Court
of
Appeal
is
just
as
clear
and
succinct.
It
had
all
the
information
and
argument
that
it
considered
necessary
and
it
also
had
the
jurisdiction
and
power
to
make
the
order
it
did
respecting
costs.
The
Federal
Court
of
Appeal
ordered
one
set
of
costs
and
it
did
not
embellish
or
elaborate
that
order.
For
that
reason
the
application
is
denied
and
the
taxing
officer
is
ordered
to
tax
one
set
of
costs
on
the
proper
tariff,
on
the
ordinary
basis
upon
which
costs
are
taxed.
Application
dismissed.
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