Citation: 2011 TCC 267
Date: 20110517
Docket: 2008-625(IT)G
BETWEEN:
MICHAEL WILLIAM MACDONALD,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
Barbara Tanasychuk, Taxing Officer, T.C.C.
[1] This taxation came on for hearing by way
of a telephone conference call on May 12, 2011. It follows a Judgment of the
Honourable Madam Justice Woods dated February 23, 2010, wherein appeals from
assessments made under the Income Tax Act for the 2003, 2004 and 2005 taxation
years were dismissed, with costs. The Appellant did not participate in this taxation
of costs. Mr. David I. Besler represented the Respondent.
[2] The Notice of Appointment for this taxation of
costs was issued on April 18, 2011 and served on the Appellant by registered
mail. A search of Canada Post’s records disclosed that the Notice of
Appointment was successfully delivered to the Appellant’s address on April 26,
2011. At the time appointed for this taxation, Mr. MacDonald was not available.
In accordance with Rule 13 of the Tax Court of Canada Rules (General
Procedure), the hearing was adjourned. A further attempt to contact the
Appellant was made thirty minutes later, which was unsuccessful. As a result,
the taxation proceeded without the participation of the Appellant.
[3] The Respondent’s Bill of Costs was amended to
include a claim for $350.00 for this taxation of costs under Tariff Item
1(1)(c) and to delete the claims for $350.00 for preparation for hearing under
Tariff Item 1(1)(g) and $1,000.00 for conduct of the hearing under Tariff Item
1(1)(h).
[4] With the deletion of the two amounts noted
above and the addition of $350.00 on account of this taxation of costs, the
total amount claimed for counsel fees has been reduced to $2,825.00. From this
amount, I will tax off the sum of $350.00 representing the counsel fee claimed for
responding to a motion filed by the Appellant. The Honourable Justice Jorré’s
Order dated September 14, 2009 awarded costs to the Respondent in the amount of
$1,000.00. As the Court has already made an award of costs for that step in the
proceeding, the Respondent is not entitled to recover an additional amount on a
taxation of costs. The total amount allowed for counsel fees is $2,475.00.
[5] The Bill of Costs included the $1,000.00 costs
awarded to the Respondent in the Order of the Honourable Justice Jorré dated
September 14, 2009, which amount Mr. Besler confirmed remained unpaid. This
amount will be included in the Certificate of Costs.
[6] The disbursements claimed in the amount of
$189.48 were supported by receipts. I am satisfied that the disbursements were
essential for the conduct of the proceeding and the full amount claimed is
allowed.
[7] The Bill of Costs of the Respondent is taxed
and the amount of $3,664.48 is allowed.
Signed at Toronto, Ontario, this 17th day of May 2011.
“B.G. Tanasychuk”
Barbara Tanasychuk, Taxing
Officer
CITATION: 2011 TCC 267
COURT FILE NO.: 2008-625(IT)G
STYLE OF CAUSE: MICHAEL WILLIAM MACDONALD AND HER MAJESTY THE QUEEN
PLACE OF HEARING: Via conference call
DATE OF HEARING: May 12, 2011
REASONS FOR TAXATION
BY: Barbara Tanasychuk, Taxing Officer
DATE OF CERTIFICATE: May 17, 2011
APPEARANCES:
|
Agent for the
Appellant:
|
No Appearance
|
|
Counsel for the
Respondent:
|
David .I. Besler
|
COUNSEL OF RECORD:
For the Appellant: N/A
For the
Respondent: Myles J. Kirvan
Deputy
Attorney General of Canada
Ottawa, Canada
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