Docket: 2007-4938(IT)G
BETWEEN:
NEIL MCFADYEN,
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 $1,142.80.
Signed at Toronto, Canada, this 17th day
of July 2012.
"Barbara
Tanasychuk"
Citation: 2012 TCC 258
Date: 20120717
Docket: 2007-4938(IT)G
BETWEEN:
NEIL MCFADYEN,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
Barbara Tanasychuk, T.O., T.C.C.
[1] On July 31, 2008,
the Respondent was awarded costs in respect of a motion heard on May 8, 2008.
On June 3, 2009, the Appellant discontinued his appeal. On July 28, 2011, the
Respondent filed a Bill of Costs. My decision on this taxation of costs was
made on the basis of the written materials filed by the parties, as follows:
§
Affidavit of Disbursements of Louise Hamelin, sworn July 25, 2011;
§
Letter from counsel for the Appellant dated October 14, 2011, together
with the Exhibits thereto;
§
Respondent’s Rebuttal Submissions filed April 13, 2012, consisting of the
Affidavit of Louise Hamelin sworn April 13, 2012 and Written Submissions
(excluding sub-paragraph 14 (vii)).
[2] The Appellant’s
position is that the Respondent is not entitled to recover any amount of costs,
as a result of a settlement agreement entered into between the parties, which
provided that no costs would be sought by the Respondent.
[3] The Respondent’s
position is that there was no binding settlement agreement between the parties
and that the Respondent is entitled to recover her costs.
DECISION
[4] As a taxing
officer, I have no authority to determine whether the parties have entered into
a valid settlement agreement. The validity of a settlement agreement must be
judicially determined. In the absence of a judicial determination as to the
validity of an agreement between the parties, the Respondent is entitled to
have her Bill of Costs taxed.
[5] The Appellant has
not challenged any of the amounts claimed for fees and disbursements on the
Bill of Costs. The Appellant’s submissions focused on the issue of the validity
of the settlement agreement.
[6] The counsel fees
claimed on the Bill of Costs are in accordance with Schedule II, Tariff B of
the Tax Court of Canada Rules (General Procedure). The counsel fees
claimed are proper and are allowed in full amount of $850.00. The disbursements
claimed are reasonable and I am satisfied that they were essential for the
conduct of the appeal. The disbursements are allowed in the amount of $292.80.
[7] The Bill of Costs
of the Respondent is taxed and the amount of $1,142.80 is allowed.
"Barbara
Tanasychuk"
Email this Content