Date: 19990707
Docket: A-479-93
BETWEEN:
IN THE MATTER of the Income Tax Act
COMMUNICATIONS ET SERVICES (ROYAL) INC.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
ASSESSMENT OF COSTS - REASONS
JOHANNE PARENT, ASSESSMENT OFFICER:
[1] The hearing for this assessment was held before me on June 22, 1999, further to the judgment of the Court of Appeal dated March 13, 1997, awarding costs to the respondent. The assessments in dockets A-480-93 and A-479-93 were heard together. Ms. Bélanger and Mr. Houle represented the respondent and Ms. Marie-Josée Robert represented the appellant.
[2] In her bill of costs, the respondent claimed the following amounts:
Item Assessable Service Column III/Units Amount Requested
19 Memorandum of fact and law 5 500.00
25Services after judgment
not otherwise specified 1 100.00
26Assessment of costs3300.00
GST (7%) 63.00
QST (7.5%) 67.50
[3] Pursuant to the factors set out in Rules 409 and 400(3) of the Federal Court Rules, 1998 and the evidence on the record, the amounts claimed under items 19 and 25 are allowed as claimed. The amount claimed under item 26 for the assessment of costs will not be allowed as it was previously claimed and awarded in docket A-480-93.
[4] Counsel for the respondent withdrew the amounts claimed for the reimbursement of the goods and services tax (GST) and the Quebec sales tax (QST) during the hearing for the assessment.
[5] Accordingly, the following amounts were awarded:
Item Assessable Service Column III/Units Amount Requested
19 Memorandum of fact and law 5 500.00
25Services after judgment
not otherwise specified 1 100.00
26Assessment of costs0 0
GST 0
QST 0
[6] The disbursements claimed under Tariff B are allowed as claimed considering, with respect to the photocopies of the respondent's memorandum, the evidence adduced at the hearing and the fact that the opposing party did not object to this amount.
[7] In addition, during the hearing, counsel for the respondent asked to amend her bill of costs in order to add costs related to service to the appellant of the appointment for assessment of the bill of costs in amount of $6.42. As the appellant did not object to this request, the bill of costs is therefore amended accordingly and the disbursement allowed.
[8] Thus, the total amount allowed for disbursements in this matter is $35.34.
[9] Accordingly, the respondent's costs are allowed in the amount of $635.34. A certificate is hereby issued for this amount.
(signed)
JOHANNE PARENT
ASSESSMENT OFFICER
MONTRÉAL, QUEBEC
July 7, 1999
Certified true translation
M. Iveson
FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 19990707
Docket: A-479-93
Between:
IN THE MATTER of the Income Tax Act
COMMUNICATIONS ET SERVICES (ROYAL) INC.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
ASSESSMENT OF COSTS - REASONS
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-479-93
STYLE OF CAUSE:
IN THE MATTER of the Income Tax Act
COMMUNICATIONS ET SERVICES (ROYAL) INC.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
PLACE OF ASSESSMENT:Montréal, Quebec
ASSESSMENT OF COSTS - REASONS OF J. PARENT, ASSESSMENT OFFICER
DATE OF REASONS: July 7, 1999
APPEARANCES:
Marie-Josée Robertfor the appellant
Marie Bélanger /
Yanick Houlefor the respondent
SOLICITORS OF RECORD:
BROUILLETTE, CHARPENTIER, FOURNIER
Montréal, Quebecfor the appellant
Department of Justice Canadafor the respondent
Montréal, Quebec
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