Marchand v. Canada (Revenue), 2006 FCA 410

Date: 20061214

Docket: A-574-04

Citation: 2006 FCA 410

Between:

C. MARGUERITE MARCHAND

Appellant

AND

CANADA REVENUE AGENCY

and

HER MAJESTY THE QUEEN

and

ATTORNEY GENERAL OF CANADA

Respondents

ASSESSMENT OF COSTS – REASONS

MICHELLE LAMY, ASSESSMENT OFFICER

[1]               This is an assessment of the respondents’ costs following the order dated January 17, 2005, dismissing the appellant’s motion. At the request of the respondent, the assessment proceeded on the basis of the parties’ written representations.

[2]               Given that the role of the assessment officer is to fix the amount of costs due to a party when costs have been ordered by the Court, I therefore allow the amount of $600 in fees for services rendered under items 5 (3 units) and 26 (2 units). After reviewing the file, I reduced the number of units claimed for both items, since the complexity of the issues in dispute does not justify awarding the maximum number of units provided in column III of Tariff B. The claim under item 25 is refused as this item is meant to compensate for services rendered after a final judgment. Photocopying costs of $6.25, which have been established by affidavit, are allowed as claimed.

[3]               In conclusion, the costs of the respondent are fixed at $606.25, and a certificate is issued in this amount.

DATED AT MONTRÉAL, THE 14^TH DAY OF DECEMBER 2006.

Certified true translation

Mary Jo Egan, LLB

                                                  FEDERAL COURT OF APPEAL

                                                      SOLICITORS OF RECORD

DOCKET:                                          A-574-04        

Between:

C. MARGUERITE MARCHAND

                                                                                                                                            Appellant

                                                                          AND

CANADA REVENUE AGENCY

and

HER MAJESTY THE QUEEN

and

ATTORNEY GENERAL OF CANADA

                                                                                                                                      Respondents

ASSESSMENT OF COSTS IN WRITING

PLACE OF ASSESSMENT: Montréal, Quebec

REASONS BY MICHELLE LAMY, ASSESSMENT OFFICER

DATED:                                             December 14, 2006

SOLICITORS OF RECORD:

John Sims

Deputy Attorney General of Canada

Ottawa, Ontario                                                                       For the respondentS