ORDER:
The
taxing
officer
taxed
this
bill
of
costs
on
the
basis
that
the
proceedings
fell
within
the
terms
of
1(3)(b)
of
tariff
“A”
of
the
Federal
Court
Rules.
I
am
of
opinion
that
an
appeal
to
the
Trial
Division
of
this
Court
under
and
pursuant
to
the
Income
Tax
Act
is
(1)
an
“action”
and
not
an
“appeal”
and
(2)
the
judgment
sought
is
“a
final
determination
of
the
tax
payable”
and
therefore
is
not
a
proceeding
in
which
“no
judgment
is
being
sought
for
payment
of
an
ascertained
amount”
within
the
meaning
of
those
words
in
item
1
(3)(b)
of
said
tariff
“A”.
As
a
consequence
this
bill
of
costs
should
have
been
taxed
as
in
Class
III,
proceeding
under
item
1
(3)(d)
of
said
tariff
“A”,
in
that
the
amount
involved
was
over
$50,000.
Because
this
is
the
first
time
this
point
has
been
raised,
and
because
of
its
importance,
I
am
making
no
direction
to
re-tax
this
bill
of
costs
and
therefore
the
appeal
herein
is
dismissed
without
costs.
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