Bélanger v. Canada (Minister of National Revenue), 2006 FC 174

Date: 20060209

Docket: T-2154-02

Citation: 2006 FC 174

BETWEEN:

RÉAL BÉLANGER

Plaintiff

AND

MINISTER OF NATIONAL REVENUE

Defendant

ASSESSMENT OF COSTS – REASONS

MICHELLE LAMY, ASSESSMENT OFFICER

[1]               This is the assessment of costs for the defendant following the decision rendered on May 26, 2005. At the defendant’s request, on August 9 and October 26, 2005, we sent a timetable to the parties, requesting their written submissions.

[2]               After having studied the matter, fees are granted in an amount of $5,850 for the following items of Tariff B: 2 (7 units), 5 (3 units), 7 (3 units), 10 (4 units), 11 (2 units), 13 (5 units), 14 (3 units X $120 X 395 min.), 25 (1 unit) and 26 (4 units).

[3]               To the extent that all the facts were denied in the plaintiff’s statement of claim, the preparation of the defence required significant research. The defence is 11 pages in length andcontains 64 allegations. Therefore, I grant the number of units requested for item 2. For the same reason, I allow the maximum number of units specified in Column III of Tariff B for items 13 and 14, because the defendant had to thoroughly check and prepare his case for the trial, during which five witnesses were heard.

[4]               Futhermore, because I am not convinced that the work performed warrants granting the maximum number of units, I grant 3 units for item 7, 4 units for item 10, 2 units for item 11, and 4 units for the assessment of costs.

[5]               Because the Court dismissed the defendant’s motion filed on October 1, 2004, with costs in the cause, I feel that under the circumstances it would not be appropriate to grant the maximum number of units specified in item 5. I grant 3 units for this item.

[6]               The practice followed by assessment officers is to automatically grant item 25 once a final decision is rendered even though the reasons for granting it are not so explicit as those invoked by the defendant in his submissions.

[7]               The request made under item 27 is refused. I understand that the plaintiff’s conduct led to additional steps, but in my view compensation under this item is unwarranted. At the pre-trial conference, it had been decided that the trial record would be prepared by the defendant. I do not see how I may award an amount for this service, which at any rate is not covered by the Tariff.

[8]               All the expenses incurred in this matter, except for the taxi fare of $18, are allowed for an amount of $1,187.78, as proved by affidavit. The expenses incurred on April 18, 2005, are rather part of the operational expenses which cannot be recovered at the time of the assessment. The explanations given by the defendant concerning the expenses for photocopies are in line with present practice.

[9]               In light of the preceding, the costs of the defendant are assessed and awarded for an amount of $7,037.78. A certificate is issued for this amount.

DATED AT MONTRÉAL, ON THE 9TH DAY OF FEBRUARY 2006

Certified true translation

Michael Palles

                                                             FEDERAL COURT

                                                      SOLICITORS OF RECORD

DOCKET:                                                     T-2154-02

STYLE OF CAUSE:                                                 RÉAL BÉLANGER v. MINISTER OF NATIONAL REVENUE

ASSESSMENT OF COSTS IN WRITING

PLACE OF ASSESSMENT:           Montréal, Quebec

REASONS FOR ASSESSMENT BY:        Michelle Lamy, Assessment Officer

DATED:                                                        February 9, 2006

SOLICITORS OF RECORD:

John Sims Q.C.

Deputy Attorney General of Canada

Ottawa, Ontario                                               FOR THE DEFENDANT