Tanasychuk
T.O.,
T.C.C.:
This
taxation
came
on
for
hearing
on
April
16,
1998,
by
means
of
a
telephone
conference
call.
The
Appellant
withdrew
his
appeals
made
under
the
Income
Tax
Act
with
respect
to
the
1989
and
1990
taxation
years.
The
Respondent
is
entitled
to
costs
pursuant
to
Rule
148
of
the
Tax
Court
of
Canada
Rules
(General
Procedure)
(hereinafter
the
“Rules”).
At
the
time
appointed
for
the
taxation
of
costs,
the
Appellant
could
not
be
reached
at
the
telephone
number
provided
to
the
Court.
In
accordance
with
section
13
of
the
Rules,
the
taxation
of
costs
was
adjourned
for
thirty
minutes.
Upon
resuming,
the
Appellant
was
still
not
available.
The
taxation
of
costs
proceeded,
in
his
absence.
Mr.
Shatru
Ghan
represented
the
Respondent.
The
Bill
of
Costs
as
submitted
by
the
Respondent
is
as
follows:
Class
C
Tariffs”
|
1(1)
Services
of
Counsel
|
|
|
1(1
)(a)
For
all
services
in
a
proceeding
prior
to
an
examina-
|
$
400.00
|
|
tion
for
discovery
|
|
|
1(1
)(b)
For
examination
for
discovery
(1
day
at
$400.00
per
|
$
400.00
|
|
day)
|
|
|
1
(
1
)(c)
For
preparation
for
hearing
|
$
600.00
|
|
TOTAL
COSTS:
|
$1,400.00
|
|
1(2)
Disbursements
|
|
|
Discovery
transcripts
|
$
520.56
|
|
TOTAL
DISBURSEMENTS:
|
$
520.56
|
|
TOTAL
COSTS
AND
DISBURSEMENTS:
|
$1,920.56
|
|
Taxes:
GST
at
7%
on
costs
&
disbursements:
|
$
134.44
|
|
TOTAL
FEES
DISBURSEMENTS
AND
TAXES:
|
$2,055.00
|
The
items
claimed
under
the
heading
of
“services
of
counsel”
pursuant
to
Schedule
II,
Tariff
B,
subsection
1.1
were
claimed
at
the
Class
C
level,
whereas
Mr.
McKimm’s
appeal
had
been
instituted
as
a
Class
B
appeal.
Upon
bringing
this
to
Mr.
Ghan’s
attention,
he
agreed
to
amend
the
amounts
claimed
for
services
of
counsel
to
the
Class
B
level.
The
amended
amounts
are
as
follows:
1(1)
Services
of
Counsel
1(1
)(a)
For
all
services
in
a
proceeding
prior
to
an
examination
for
discovery
$
300.00
1(1
)(b)
For
examination
for
discovery
(1
day
at
$300.00
per
day)
|
$
300.00
|
|
1(1
)(c)
For
preparation
for
hearing
|
$
400.00
|
|
TOTAL
COSTS
|
$1,000.00
|
I
will
accordingly
allow
the
sum
of
$1,000.00
on
account
of
services
of
counsel,
pursuant
to
Schedule
II,
Tariff
B,
subsection
1.1.
Mr.
Ghan
advised
that
he
would
not
pursue
the
claim
for
GST
in
the
amount
of
$134.44.
A
receipt
for
the
disbursement
claimed
in
the
amount
of
$520.56
was
provided,
and
I
will
allow
that
amount.
Mr.
Ghan
requested
a
further
amount
of
$300.00
on
account
of
this
taxation
of
costs,
which
sum
is
allowed.
The
Bill
of
Costs
of
the
Respondent
is
taxed
and
the
amount
of
$1,820.56
is
allowed.
A
certificate
in
that
amount
will
be
issued.
Order
accordingly.
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