Date: 20030224
ITA-12574-01
Neutral citation: 2003 FCT 218
IN THE MATTER OF THE INCOME TAX ACT, R.S.C.,1985 ( 5th Supp.), c. 1
-and-
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE ONE OR MORE OF THE INCOME TAX ACT, CANADA PENSION PLAN, EMPLOYMENT INSURANCE ACT AGAINST:
JAMES ANDREW PICCOTT
(sometimes carrying on business as PICCOTT AUTO SALES)
33 Imogene Crescent,
Paradise, Newfoundland
A1L 1H4
ASSESSMENT OF COSTS - REASONS
Willa Doyle, Assessment Officer
[1] This is the assessment of the Bill of Costs submitted on behalf of the respondent following an Order of the Court dated October 25, 2002 allowing costs on a party-party basis. The motion was heard on October 17, 2002 in St. John's in conjunction with a similar motion in GST-5104-01.
[2] On January 15, 2003 the assessment officer set the appointment for assessment of costs to be heard by telephone conference on January 27, 2003 at 9:30am (AT).
[3] At the hearing of the assessment the respondent was represented by Olga Mc William and the applicant by John Ashley with Greg Mac Intosh and Ingrid Abbott in attendance.
[4] Item # 5 Mr. Ashley stated this motion was similar to the motion on GST-5104-01 granting there were some differences but virtually the matters were the same. I allow 5 units.
[5] Item #13. Ms. Mc William supported her decision to ask the highest number of units in column III stating that it involved the discovery of Mr. Hatfield; Mr. Ashley has stated that cross-examination in the rules, as he understood them, is rolled into the preparation for a motion and did not merit a claim. I also understand that to be correct. Item #13 is disallowed.
[6] Item #6. Mr Ashley disagreed with the units requested remarking that item # 6 is based on hours and there were two bills of cost and it took less than two hours to hear both motions. The tariff states appearance on a motion, per hour. Subsequent verification of the abstract of hearing substantiated that the motions were heard at the same time and that the duration in Court was 1 hour 37 minutes. 1 hour at a value of 2 units will be allowed for this item on each bill of costs. Mr. Ashley stated correctly that 2nd counsel fees cannot be claimed except where the court allows them. Item#6 for 2nd counsel is denied.
[7] Item # 26. Mr. Ashley remarked that the requested value of 4 units is high and that this was not a complex assessment. I agree and allow 2 units.
[8] Mr. Ashley does not dispute disbursements. Disbursements as presented and for the most part substantiated by receipts are allowed.
[9] The bill of costs is assessed and allowed in the amount of $ 990.00 for assessable services and $938.18 for disbursements. A certificate shall be issued for the amount of $1,928.18
< < Willa Doyle > >
Assessment Officer
Fredericton, New Brunswick
February 24, 2003
FEDERAL COURT - TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: ITA-12574-01
STYLE OF CAUSE:
IN THE MATTER OF THE INCOME TAX ACT, R.S.C.,1985 ( 5th Supp.), c. 1
-and-
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE ONE OR MORE OF THE INCOME TAX ACT, CANADA PENSION PLAN, EMPLOYMENT INSURANCE ACT AGAINST:
JAMES ANDREW PICCOTT
(sometimes carrying on business as PICCOTT AUTO SALES)
33 Imogene Crescent,
Paradise, Newfoundland
A1L 1H4
ASSESSMENT OF COSTS BY TELEPHONE CONFERENCE
PLACE OF ASSESSMENT: Fredericton, New Brunswick, Halifax, Nova Scotia, and
St. John's, Newfoundland and Labrador
DATE OF ASSESSMENT: January 27, 2003
REASONS BY: Willa Doyle, Assessment Officer
DATE OF REASONS: February 24, 2003
APPEARANCES BY: John Ashley for the applicant
Olga Mc William for the respondent
SOLICITORS OF RECORD:
Morris Rosenberg
Deputy Attorney General FOR THE APPLICANT
of Canada ( Ottawa)
Olga Mc William
Heywood.Kennedy.Belbin
St. John's, Newfoundland and Labrador FOR THE RESPONDENT
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