Date: 19981217
Docket: ITA-6175-97
In re the Income Tax Act
and
In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act,
Between:
CLÉMENT GLODE
50 chemin du Moulin
Lac Beauport, Quebec
G0A 2C0
Judgment debtor
TAXATION OF COSTS - REASONS
MARC D. REINHARDT, taxing officer
(1) On May 27, 1998 Nadon J. ordered the judgment debtor to compensate the judgment creditor for costs incurred by his counsel in connection with the hearing of the case at bar, including the latter's travel costs.
(2) The parties were duly summoned to Ottawa for December 7, 1998 for taxing of the judgment creditor's bill of costs. Only the judgment creditor was represented. As I was persuaded that the summons in the case at bar had in fact been served on the judgment debtor and his counsel, I proceeded with the taxation and noted the judgment creditor's bill of costs, which reads as follows:
ITEM PROCEDURE UNIT AMOUNT
7 Disclosure of documents,
including affidavit 5 $500.00
13(a) Preparation for hearing 5 $500.00
14(1) Hearing (1998-05-27) 1 hour 3 $300.00
24 Travel by counsel for hearing 5 $500.00
26 Taxation of costs 6 $600.00
SUB-TOTAL FEES $2,400.00
1(4) Travel costs of counsel for
judgment creditor $880.20
TOTAL FEES + DISBURSEMENTS $3,280.20
(3) As a taxing officer I must demonstrate impartiality, and in particular I must not put myself in the place of either party, even if one of them is absent. However, this duty of reserve and impartiality does not prevent me from requiring the applicant to justify each of the items in his bill and demonstrate that they are in keeping with Tariff B. I therefore examined counsel for the judgment creditor concerning the various items contained in his bill and asked him to submit further clarifications of certain aspects in writing.
(4) After hearing counsel and reviewing the additional explanations he sent to me the following day in writing, and after reviewing the case as a whole, I have come to the conclusion that, although each of the Tariff B items claimed is justified, I unfortunately cannot in the circumstances of the case at bar award him the number of units he is asking for on each of the said items.
(5) The following is the breakdown of the amounts which I award as fees:
ITEM UNIT AMOUNT
7 3 $300.00
13(a) 3 $300.00
14(a) 2 $50.00[1]
24 3 $300.00
26 2 $200.00
TOTAL FEES $1,150.00
(6) On disbursements, I award the sum of $870.42. These disbursements are supported by documentation and are reasonable in all the circumstances, except for the meal taken at the hotel ($8.50 + GST + QST).
(7) The judgment creditor's bill of costs is therefore taxed and allowed in the amount of $2,020.42. A certificate will be issued for that amount.
MARC D. REINHARDT
TAXING OFFICER
Ottawa, Ontario
December 17, 1998
Certified true translation
Bernard Olivier, LL. B.
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FEDERAL COURT OF CANADA
DATE: 19981217
DOCKET: ITA-6175-97
In re the Income Tax Act
and
In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act,
Between:
CLÉMENT GLODE
50 chemin du Moulin
Lac Beauport, Quebec
G0A 2C0
Judgment debtor
TAXATION OF COSTS - REASONS
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FEDERAL COURT OF CANADA TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE No: ITA-6175-97
STYLE OF CAUSE: In re the Income Tax Act
and
In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act,
Between:
CLÉMENT GLODE
50 chemin du Moulin
Lac Beauport, Quebec
G0A 2C0
Judgment debtor
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: December 7, 1998
TAXATION - REASONS: Marc D. Reinhardt
DATE OF REASONS : December 17, 1998
APPEARANCE:
Étienne Trépanier for the judgment creditor
No one for the judgment debtor
SOLICITORS OF RECORD:
Morris Rosenberg for the judgment creditor
Deputy Attorney General of Canada
Pierre Rivard
Aubut, Chabot
900, boul. René-Lévesque est, bur. 600
C.P. 910
Québec, Quebec
G1R 2B5
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