Docket: 2008-623(IT)G
BETWEEN:
KENNETH EDGAR PEARCE,
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 this proceeding under the authority of
subsection 153(1) of the Tax Court of Canada Rules (General Procedure) and
I ALLOW THE SUM OF $8,480.19.
Signed at Toronto, Ontario, this 26th day of July, 2011.
“B.G. Tanasychuk”
Citation: 2011 TCC 366
Date: 20110726
Docket: 2008-623(IT)G
BETWEEN:
KENNETH EDGAR PEARCE,
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 July 19, 2011. It
follows a Judgment of the Honourable Madam Justice Campbell dated August 11,
2010, wherein costs of the appeals of assessments made under the Income Tax Act
for the 2001, 2002, 2003, and 2004 taxation years were awarded to the
Respondent. The Appellant represented himself and Ms. Elizabeth (Lisa)
MacDonald represented the Respondent.
[2] The counsel fees claimed on the
Bill of Costs were $4,650.00. Mr. Pearce was not disputing the amounts claimed,
but requested an explanation of several of the amounts claimed. Ms. MacDonald
provided a detailed explanation to Mr. Pearce, which satisfied his concerns.
[3] The amounts claimed for counsel
fees are in accordance with Schedule II Tariff B, and I will allow the amount
claimed of $4,650.00.
[4] Disbursements claimed totalled
$3,830.19. Mr. Pearce requested an explanation of the amount claimed for
discovery transcripts. Upon Ms. MacDonald providing an explanation as to what
the amount represented, Mr. Pearce indicated his acceptance of the amount
claimed.
[5] Mr. Pearce stated that the
$1,357.32 claimed for disbursements was extremely high and questioned the
necessity of photocopying such a large number of documents, many of which were not
referred to at the hearing.
[6] Ms. MacDonald stated that the
amount claimed for photocopies represented amounts paid to third party
suppliers to copy and bind documents. She further stated that the appeal
involved expenses, necessitating the reproduction of many documents, the cost
for which was recoverable on a taxation of costs.
[7] Copies of invoices to support the
amount claimed for photocopies were attached as an exhibit to the Affidavit of
Ruby Manget, filed for use on this taxation of costs. I am satisfied that the disbursement
was incurred and was essential for the conduct of the proceeding. I will
accordingly allow the full amount claimed for photocopies in the amount of
$1,357.32, as well as all other amounts claimed for disbursements.
[8] The Bill of Costs of the Respondent
is taxed and the amount of $8,480.19 is allowed.
Signed at Toronto, Ontario, this 26th day of July, 2011.
“B.G. Tanasychuk”
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