Liddle v. The Queen, 2012 TCC 282

Docket: 2005-4271(IT)G

BETWEEN:

THOMAS GERALD (GERRY) LIDDLE,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

CERTIFICATE OF COSTS

I CERTIFY that I have taxed the party and party costs of the Respondent in the proceeding under the authority of subsection 153(1) of the Tax Court of Canada Rules (General Procedure) and I ALLOW THE SUM of $705.00.

Signed at Toronto, Canada, this 27^th day of July 2012.

"Barbara Tanasychuk"

Citation: 2012 TCC 282

Date: 20120727

Docket: 2005-4271(IT)G

BETWEEN:

THOMAS GERALD (GERRY) LIDDLE,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR TAXATION

Barbara Tanasychuk, T.O., T.C.C.

[1]   The taxation of the Respondent’s Bill of Costs came on for hearing by way of a telephone conference call on June 27, 2012. It followed a Judgment of the Honourable Madam Justice Campbell issued on September 11, 2009, wherein the Respondent was awarded costs. The Appellant represented himself and Ms. Justine Malone represented the Respondent.

[2]   Mr. Liddle stated that he was not opposing any of the amounts claimed for counsel fees and disbursements on the Bill of Costs.

[3]   The counsel fees claimed on the Bill of Costs were in accordance with the Tax Court of Canada Rules (General Procedure) and are allowed in the full amount of $700.00.

[4]   I am satisfied that the disbursement for photocopies of the Reply to the Notice of Appeal was a necessary disbursement for the conduct of the proceeding and the amount claimed of $5.00 is allowed.

[5]   The Bill of Costs of the Respondent is taxed and $705.00 is allowed.

Signed at Toronto, Canada, this 27^th day of July 2012.

"Barbara Tanasychuk"