Smid v. The Queen, 2012 TCC 300

Docket: 2009-1153(IT)G

BETWEEN:

GRACIELA SMID,

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 $2,412.84.

Signed at Toronto, Canada, this 22nd day of August 2012.

"Barbara Tanasychuk"

Citation: 2012 TCC 300

Date: 20120822

Docket: 2009-1153(IT)G

BETWEEN:

GRACIELA SMID,

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 August 21, 2012. It followed a Judgment of the Honourable Madam Justice Lamarre dated March 20, 2012, wherein appeals of assessments under the Income Tax Act were dismissed, with costs. The taxation of costs proceeded thirty minutes after the appointed time, without the participation of the Appellant. The Respondent was represented by Mr. Eric Douglas.

[2]   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 $2,025.00.

[3]   I am satisfied that the disbursements claimed were essential for the conduct of the appeal and the amount claimed of $387.84 is allowed.

[4]   The Bill of Costs of the Respondent is taxed and $2,412.84 is allowed.

Signed at Toronto, Canada, this 22nd day of August 2012.

"Barbara Tanasychuk"