Margeson T.C.J.:
1 The applicants, Richard C. Graham and William S. Hawkes applied to this Court for an Order that costs of trial be awarded to the applicants pursuant to Rule 147 of the Tax Court of Canada Rules and that
(a) special directions be issued to the Taxing Officer pursuant to Rule 147 to tax the costs on a solicitor-client basis; or
(b) special directions be issued to the Taxing Officer pursuant to Rule 147 to
(i) allow reasonable amounts in excess of those listed in Tariff B of Schedule II of the Tax Court of Canada Rules; and
(ii) allow amounts in respect of services reasonably rendered or disbursements reasonably incurred that are not included in Tariff B of Schedule II of the Tax Court of Canada Rules.
2 These motions are made through written representations and without appearance by counsel, pursuant to Rule 69(1) of the Tax Court of Canada Rules.
3 Substantial submissions were made by both the Applicants and the Respondent on this issue and the Court has considered the submissions as well as the provisions of Rule 69(1) and Rule 147 of the Rules.
4 Pursuant to section 147(1) of the Tax Court of Canada Rules - General Procedure, the awarding of costs is entirely discretionary. However, the Court has found nothing in the conduct of the applicants which would disentitle them, as successful parties, to an order for costs nor has the Court found anything by way of special circumstances which would disentitle the applicants to an order for costs.
5 The non-award of costs in this matter was an oversight by this Court and this Court finds that the applicants are entitled to the costs of these actions, to be taxed.
6 However, the Court further finds that on a reconsideration of its judgment, no reasons exist for awarding costs on any basis other than regular party and party costs, as fixed by the Tax Court of Canada, excepting that the applicant shall be entitled to the amount of $600 under Tariff B, paragraph 1(1)(b) for this motion made pursuant to Rule 69(1) of the Tax Court of Canada Rules.
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