Date: 19990927
Docket: 96-718-IT-G
BETWEEN:
HER MAJESTY THE QUEEN,
Applicant,
and
GLOBAL COMMUNICATIONS LIMITED,
Respondent.
Order and reasons for order
Beaubier, J.T.C.C.
[1] In its Reasons for Judgment and formal Judgment on appeal
in this matter, the Federal Court of Appeal stated that the Queen
"is entitled to one set of costs in the Tax Court of
Canada".
[2] Thereupon, counsel for the Queen applied on July 16, 1999
that pursuant to paragraph 147(7)(a) of the Rules, this
Court give directions to the taxing officer that:
(1) costs after April 13, 1997 (the date of the Crown's
written settlement offer) be twice the tariff amount; and
(2) there be two senior counsel fee's for conduct of the
hearing.
Counsel's reasons are set out in the letter of July 16,
1999.
[3] Global's counsel opposes the application for reasons
set out in his letter of August 3, 1999, and the Queen's
counsel rebutted this in a letter of August 5, 1999, and asked
for oral submissions.
[4] The request for oral submissions is denied because the
correspondence described is clear and succinct.
[5] The application by the Queen for directions to the taxing
officer is also denied because the judgment of the Federal Court
of Appeal is just as clear and succinct. It had all the
information and argument that it considered necessary and it also
had the jurisdiction and power to make the order it did
respecting costs. The Federal Court of Appeal ordered one set of
costs and it did not embellish or elaborate that order. For that
reason the application is denied and the taxing officer is
ordered to tax one set of costs on the proper tariff, on the
ordinary basis upon which costs are taxed.
Signed at Ottawa, Canada this 27th day of September, 1999.
"D.W. Beaubier"
J.T.C.C.
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