Date: 20010314
Docket: GST-1372-00
Neutral reference: 2001 FCT 180
BETWEEN:
IN RE THE EXCISE TAX ACT
- and -
IN RE ONE OR MORE ASSESSMENTS BY THE
DEPUTY MINISTER OF REVENUE OF QUEBEC
PURSUANT TO THE EXCISE TAX ACT
Judgment creditor
AND
ALTER EGO, LES ENCADREURS INC.
Judgment debtor
AND
GORDON HAZEL
Third party objector
ASSESSMENT OF COSTS – REASONS
MICHELLE LAMY, ASSESSMENT OFFICER
[1] This is an assessment by writing of the costs of the judgment creditor pursuant to an order by Denault J. on August 18, 2000, as varied on September 27, 2000, ordering the objector [TRANSLATION] "to pay all costs representing the preparation and filing of the reply record with reference to the motion in objection".
[2] In accordance with that order, I award as fees the sum of $400 (plus $60.10 for taxes) pursuant to item 5 of Tariff B for the preparation and filing of the reply record, and an amount of $200 for assessment of costs, representing the minimum specified in column III of the Tariff for item 26.
[3] I did not accept the argument of counsel for the objector, who contended that under s. 400(3)(o) of the Federal Court Rules I can take into account the tariff of counsels' fees (R.R.Q. c. B-1, r-13).
[4] Under Rules 407 and 409 of the Federal Court Rules, the assessment officer has discretion to consider the factors referred to in s. 400(3) in determining the number of units for a service claimed under the table in the Tariff. An order of this Court is required to assess costs on any other basis than Tariff B.
[5] The costs of service of the reply record, amounting to $35.39, are awarded as requested.
[6] The judgment creditor's bill of costs is accordingly assessed in the amount of $695.49 and a certificate is issued for that amount.
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(signed)
MICHELLE LAMY
ASSESSMENT OFFICER
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MONTRÉAL, QUEBEC
March 14, 2001
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
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FEDERAL COURT OF CANADA
TRIAL DIVISION
Date: 20010314
Docket: GST-1372-00
BETWEEN:
IN RE THE EXCISE TAX ACT
- and -
IN RE ONE OR MORE ASSESSMENTS BY THE
DEPUTY MINISTER OF REVENUE OF QUEBEC
PURSUANT TO THE EXCISE TAX ACT
Judgment creditor
AND
ALTER EGO, LES ENCADREURS INC.
Judgment debtor
AND
GORDON HAZEL
Garnishee
ASSESSMENT OF COSTS – REASONS
|
FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE No.: GST-1372-00
BETWEEN:
IN RE THE EXCISE TAX ACT
- and -
IN RE ONE OR MORE ASSESSMENTS BY THE
DEPUTY MINISTER OF REVENUE OF QUEBEC
PURSUANT TO THE EXCISE TAX ACT
Judgment creditor
AND
ALTER EGO, LES ENCADREURS INC.
Judgment debtor
AND
GORDON HAZEL
Garnishee
ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE
REASONS BY: M. LAMY, ASSESSMENT OFFICER
PLACE OF TAXATION: Montréal, Quebec
DATE OF REASONS: March 14, 2002
SOLICITORS OF RECORD:
Veillette & Associés for the judgment creditor
Sainte-Foy, Québec
Gaudreau & Associés for the objector
Québec, Quebec
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