Citation: 2007TCC291
Date: 20070515
Docket: 2006-715(IT)I
BETWEEN:
ROBERT PRESTON,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
Alan Ritchie, T.O., T.C.C.
[1] This matter came on
for hearing by way of a telephone conference call on Friday May 11, 2007. It
follows a Judgment of the Honourable Justice O'Connor of this Court dated May
11, 2006, which allowed the appeal, with costs, if any, to the Appellant.
[2] The Respondent was
represented by Mr. Gatien Fournier, and the Appellant represented himself.
[3] The Appellant's
Bill of Costs filed with the Court on September 20, 2006, included two items
which to my mind would constitute disbursements:
Lodging – 5
nights $334.40
Rental car $107.65
[4] Counsel for the
Respondent consented to the amount for the rental car as it was supported by
receipts. He did not consent to the amount for lodging, as he had not been
provided with the relevant receipts. There was some disagreement regarding
receipts provided by the Appellant, however it is clear that copies of those
receipts were not filed with the Registry.
[5] All of the other
amounts listed on the Bill of Costs are claims for the time taken by the
Appellant in the preparation for, and hearing of, his appeal before the Court.
These claims amount to $10,449.85.
[6] The Appellant
represented himself at the hearing before Justice O'Connor. Counsel for the
Respondent objected to all of these claims as it was his position that no
amounts are provided for self-represented litigants, beyond general
disbursements.
[7] Section 11 of the Tax
Court of Canada Rules (Informal Procedure) (hereinafter the Rules) provides
for fees for the services of counsel. Subsection 11.1 provides for reduced fees
for the services of a representative other than a lawyer.
[8] The Rules are
silent with respect to fees for the self-represented litigant which is
generally taken to mean there are none.
[9] When informed of
this at the Taxation of Costs, the Appellant was adamant that he was entitled
to his costs, as these had been awarded by Justice O'Connor; further, he wanted
the whole question to be referred to a Justice of this Court for consideration.
[10] As a result, I will
only allow the amount of $107.65 for the car rental as consented to by the
Respondent.
[11] I reproduce below
section 14 of the Rules for the benefit of the Appellant:
14.
(1) Any party may appeal to a judge of the Court from the taxation, such
appeal to be exercised by notice in writing sent to the Registrar within 20
days of the date of mailing of the certificate of taxation.
(2) The
time referred to in subsection (1) may be extended by a Judge of the Court.
Signed at Ottawa, Canada, this 15th day of May 2007.
"Alan Ritchie"
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