Wammes v. The Queen, docket 2000-1725(IT)G

Date: 20020125

Docket: 2000-1725-IT-G

BETWEEN:

WILLIAM PETRUS WAMMES,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

Reasonsfor Taxation

Guenette, R.P., Ottawa, T.C.C.

[1]            This taxation was heard by telephone conference on December 20, 2001. It follows a judgment of the Honourable Judge Lamarre dated May 14, 2001 in which she stated "the appeals from the assessments made under the Income Tax Act for the 1991, 1992, 1993, 1994 and 1995 taxation years are dismissed, with costs".

[2]            The appellant represented himself and Gabrielle St. Hilaire represented the respondent.

[3]            The appellant objected to the Bill of Costs in its entirety. He submitted that he was on the verge of bankruptcy and had no money. He is already making payments on what he owes the Receiver General pursuant to the above judgment and he cannot pay more.

[4]            Counsel for the Respondent submitted that the Bill of Costs was in accordance with Tariff A, Class A proceedings and that costs should be granted as submitted.

[5]            I have reviewed and considered the submissions made by the Appellant and counsel for the Respondent and will allow costs as submitted. Therefore, the Bill of Costs in the amount of $3,887.03 is taxed and I allow that amount in full. A certificate will be issued in the amount of $3,887.03.

Dated at Ottawa, Canada, this 25^th day of January 2002.

"R.P. Guenette"

Registrar