Canada (Minister of National Revenue) v. Arab, 2005 FC 1486

Date: 20051101

Docket: T-2107-04

Citation: 2005 FC 1486

BETWEEN:

MINISTER OF NATIONAL REVENUE

                                                                                                                                          Applicant

and

RICKY SINCLAIR ARAB

Respondent

ASSESSMENT OF COSTS - REASONS

Willa Doyle

Assessment Officer

[1]                 The Respondent's motion for an Order, to set aside an ex parte Order, authorizing    the Minister of National Revenue to take, forthwith, any of the actions described in      paragraphs 225.1(1) of the Income Tax Act in respect of the tax liability of the             Respondent pursuant to notices of assessment, was dismissed with costs by       Order of the Court dated February 18, 2005.

[2]                 In the cover letter accompanying the Applicant's Bill of Costs I noted that the Bill        of Costs was sent to the Respondent's Counsel on April 13, 2005. Again on June                        13, 2005 Counsel for the Applicant wrote to the Respondent's Counsel giving a    deadline of July 11, 2005 regarding payment of costs without requesting an             Assessment of Costs.

[3]                 July 19, 2005 Mark Donahue, Counsel for the Applicant, filed the Applicant's Bill of Costs with the Court and requested the Assessment be held by way of written             submissions.

[4]                 I issued a timetable for written submissions and supporting material.

[5]         The Respondent did not file any materials in reply to the Applicant's Bill of Costs       nor to the supporting material presented by the Applicant for the Assessment.

[6]         I examined each item claimed in the Assessable Services section of the         Applicant's Bill of Costs. The Applicant claimed five units for item 5, three units for           item 8, one unit x five hours for unit 9, one unit for item 25 and          two units for item 26.            I noted, for each item, the Applicant had requested the mid-range, the minimum or          the lower end of Column III in Tariff B of the Federal Courts Rules.     The amounts,        not contested by Counsel for the Respondent, are allowed as requested.

[7]         I reviewed the disbursements section of the Applicant's Bill of Costs.                          The items here appeared reasonable, were supported by affidavit and were                 not contradicted by any reply from Counsel for the Respondent. The                           disbursements are allowed as presented.

[8]        A certificate is issued in this Federal Court proceeding for $2, 387.38.

                                                                                                                (signed) Willa Doyle

Fredericton, New Brunswick

November 01, 2005

FEDERAL COURT

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                          T-2107-04

STYLE OF CAUSE:                                     MINISTER OF NATIONAL REVENUE

                                                            -and-

RICKY SINCLAIR ARAB

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

ASSESSMENT OF COSTS -                    

REASONS BY:                                 Willa Doyle, Assessment Officer

DATED:                                              November 1, 2005

SOLICITORS OF RECORD:

Mark R. Donahue                            FOR THE APPLICANT

Justice Canada

Halifax, NS

Kelvin Gilpin                                                 FOR THE RESPONDENT

Halifax, NS