Aikman v. Canada, 2006 FCA 141

Date: 20060411

Docket: A-135-00

Citation: 2006 FCA 141

Between:

JOHN AIKMAN and the other persons

listed in Schedule A

Appellants

and

HER MAJESTY THE QUEEN

Respondent

ASSESSMENT OF COSTS – REASONS

MICHELLE LAMY, ASSESSMENT OFFICER

[1]               This is an appeal from a decision of the Tax Court of Canada which was dismissed with costs. At the request of the respondent, we set a deadline for the filing of written submissions in response to the respondent’s set of costs. Since I have not received an answer, I am prepared to assess the costs as submitted.

[2]               The fees are established in an amount of $1,920 for the following items under Tariff B: 19 (5 units), 21 (2 units), 22 (2 units x 3 hours), 25 (1 unit), and 26 (2 units). The request for 2 units under item 21 for the filing of the memorandum of fact and of law is disallowed, because the order dates August 14, 2000 did not mention anything about the costs for this proceeding. Because the appellant discontinued his motion concerning the content of the appeal record, he is required to pay the costs pursuant to section 411 of the Federal Courts Rules. I reduced the number of units requested for the assessment of costs to 2, because it is a simple and uncontested proceeding.

[3]               The disbursements incurred in this case in an amount of $2,121.71 are allowed as submitted, as they are proven by affidavit.

[4]               For these reasons, the respondent’s costs are assessed and allowed in the amount of $4,041.71. A certificate is issued for this amount.

Montréal, Quebec, April 11, 2006

Certified true translation

Michael Palles

SCHEDULE A

JOHN R. AIKMAN, MICHEL BEAUREGARD, ANDRÉ BENOÎT, GUY

BENOÎT, RENÉ BERGERON, JOSÉE BESNER, DENIS BLANCHETTE,

FRANÇOIS BOUCHARD, MARC BOUCHER, NANTEL BRISSET, PIERRE CHARBONNEAU, BRUNO DION, DENIS DUFRESNE, GUY GADOURY,

MICHEL GAGNÉ, PAUL GENDRON, ANTHONY HALFACRE, JEAN-ÉRIC

HÉROUX, FERNAND LALIBERTÉ, LISE LALONDE, SERGE LANTHIER,

SERGE LEBEL, JOCELYNE LESSARD-GENDRON, MONIQUE LORD,

ANTHONY MOFFAT, JACQUES OUELLET, CLAUDE PAQUETTE, DENIS

PATRY, RÉJEAN PLAMONDON, MICHEL PLOURDE, KENNETH REED,

DANIEL ROBERT, JOHN ROMITA, JEAN TOUCHETTE, PIERRE

TOUCHETTE, ROBERT TRAUNERO, ROSANNA VENDITTI AND

ROBERT ZEDWANE

                                                  FEDERAL COURT OF APPEAL

                                                      SOLICITORS OF RECORD

DOCKET:                                            A-135-00

Between:                                               John Aikman and the other persons listed in Schedule A

                                                              v. Her Majesty the Queen

WRITTEN ASSESSMENT OF COSTS

PLACE OF ASSESSMENT: Montréal, Quebec

REASONS BY: MICHELLE LAMY, ASSESSMENT OFFICER

DATED:                                               April 11, 2006

SOLICITORS OF RECORD

Ravinsky, Ryan                                                                       For the appellants

Montréal, Quebec

John H. Sims, Q.C.

Deputy Attorney General of Canada                                        For the respondent