Cranston v. The Queen, 2012 TCC 317

Docket: 2007-4766(IT)G

BETWEEN:

ROBERT J. CRANSTON,

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 $2,888.31.

Signed at Toronto, Canada, this 6th day of September 2012.

"Barbara Tanasychuk"

Citation: 2012 TCC 317

Date: 20120906

Docket: 2007-4766(IT)G

BETWEEN:

ROBERT J. CRANSTON,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR TAXATION

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

[1]   By way of Order dated August 4, 2010, the Honourable Madame Justice Lamarre quashed the Appellant’s appeals of assessments under the Income Tax Act, with costs to the Respondent.

[2]   On March 23, 2012, the Respondent filed an Amended Bill of Costs and requested an appointment for taxation. On June 29, 2012, a direction was issued that the taxation would be disposed of, in writing, and established a timetable for the exchange of submissions. The time for the filing of submissions has passed. At this time the Respondent has filed an Amended Bill of Costs, Affidavits of Diane Brazeau sworn March 22 and July 19, 2012 and Written Submissions. The Appellant has not filed any materials.

[3]   I have reviewed the file and the materials filed by the Respondent. The counsel fees claimed in the amount of $2,675.00 were in accordance with Schedule II, Tariff B of the Tax Court of Canada Rules (General Procedure) and are allowed in the full amount.  I am satisfied that the disbursements claimed were essential for the conduct of the appeal and the amount claimed of $213.31 is allowed.

[4]   The Bill of Costs of the Respondent is taxed and $2,888.31 is allowed.

Signed at Toronto, Canada, this 6th day of September 2012.

"Barbara Tanasychuk"