Korman v. Canada, docket A-377-96

     Date: 20000707

     Docket: A-377-96

BETWEEN:

     ALBERT KORMAN

     Appellant

     AND

     HER MAJESTY THE QUEEN

     Respondent

     TAXATION OF COSTS - REASONS

MICHELLE LAMY, TAXING OFFICER

[1]      This is an appeal from a decision by the Tax Court of Canada dismissed with costs on May 14, 1999. Pursuant to that judgment, the respondent on May 25, 2000 filed her bill of costs and asked that it be taxed without a personal appearance by the parties.

[2]      On June 1, 2000, we forwarded a copy of the bill to the appellant and asked him to submit his comments by June 19, 2000. As no submissions have been made, we are prepared to tax the respondent's costs.

[3]      The respondent's fees are allowed in the amount of $700 for the following Tariff B items: item 19 (5 units) and item 26 (2 units). Under item 26, I have reduced the number of units requested to two as the proceeding was not opposed. The disbursements in the amount of $35.31 are allowed as such.

[4]      The respondent's costs resulting from this appeal are taxed in the amount of $735.31 and a certificate is issued for that amount.

MONTRÉAL, QUEBEC

July 7, 2000

Certified true translation

Suzanne M. Gauthier, LL.L. Trad. a.

     FEDERAL COURT OF CANADA

     APPEAL DIVISION

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

BETWEEN:

     ALBERT KORMAN

     Appellant

     AND

     HER MAJESTY THE QUEEN

     Respondent

TAXATION OF COSTS WITHOUT PERSONAL APPEARANCE

REASONS OF M. LAMY, TAXING OFFICER

SOLICITORS OF RECORD:

Sherbrooke, Quebec

Deputy Attorney General of Canada

Ottawa, Ontario