Davitt v. The Queen, 2006 TCC 433

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 $1,842.61.

Signed at Ottawa, Canada, this 28th day of July, 2006.

Taxing Officer

REASONS FOR TAXATION

[1]      The taxation of costs was heard by conference call on July 25, 2006. The taxation follows an order issued by Justice Little on February 9, 2004 quashing the appeal and awarding costs to the Respondent. Ms. Clarke was representing the respondent and M. Davitt was representing himself.

[2]      The Respondent had no changes or amendments to make to the bill of costs filed April 19, 2006 and amounting to $1,842.61.

[3]      Mr. Davitt objected to the totality of the bill of costs and submitted jurisprudence to support his position. The jurisprudence supported the position that costs should not be awarded where the unsuccessful party's action ultimately resulted in changes in government policy. Another case supported the position that costs should not be awarded where the matter involves judicial determination of an issue that will guide future cases.

[4]      Ms. Clarke submitted that the jurisprudence referred to was not relevant to the taxation of costs. Costs had been awarded by the Court and the respondent was entitled to her costs and the Taxing officer had to tax the costs according to tariff B of the Tax Court of Canada Rules (General Procedure).

[5]      I have reviewed the documents submitted by Mr. Davitt and would like to point out that the jurisprudence should have been presented to the presiding judge at the hearing, before Justice Little ruled on the issue of costs.

[6]      The order of Justice Little states that;

          "The appeal from the assessment made under the Income Tax Act for the 2000 taxation year is quashed, with costs, in accordance with the attached Reasons for Order."

[7]        Section 154 of the Tax Court of Canada Rules (General Procedure) reads as follows:

          "Where a party and party costs are to be taxed, the taxing officer shall tax and allow the costs in accordance with Schedule II, Tariff B and the officer shall consider,

[8]      It is very clear that, as Taxing Officer, I have to tax the costs on a party and party basis. Schedule II of Tariff B provides the maximum amounts I can allow based on the criteria identified in section 154.

[9]      In this case, the amounts claimed are reasonable and I therefore award the total amount of the bill of costs to the Respondent.

A Certificate in the amount of $1,842.61 will be issued.

Signed at Ottawa, Canada, this 28th day of July, 2006.

Taxing Officer