Tanasychuk
T.O.,
T.C.C.:
This
taxation
came
on
for
hearing
on
March
10,
1998,
by
means
of
a
telephone
conference
call.
It
follows
a
Judgment
of
the
Honourable
Judge
Hamlyn
dated
September
26,
1997,
in
which
he
dismissed
the
appeal
from
the
assessment
made
under
subsections
227(10)
and
227.1(1)
of
the
Income
Tax
Act,
with
costs.
Mr.
Lawrence
B.
Goldapple
represented
the
Appellant
and
Ms.
Marie-
Thérèse
Boris
represented
the
Respondent.
At
the
outset,
Mr.
Goldapple
informed
me
that
it
was
his
understanding
that
Mr.
Wasserfall
had
made
an
assignment
in
bankruptcy.
However,
Mr.
Goldapple
was
not
able
to
provide
any
particulars
of
the
bankruptcy.
As
a
result,
Mr.
Goldapple
stated
that
he
was
not
in
a
position
to
either
consent
or
object
to
the
Bill
of
Costs
submitted
by
the
Respondent.
Ms.
Boris
submitted
that
in
view
of
the
fact
that
neither
she
nor
the
Court
had
received
notice
of
an
assignment
in
bankruptcy,
that
the
taxation
of
costs
should
proceed.
I
agree
with
Ms.
Boris.
In
the
absence
of
any
formal
notice
that
Mr.
Wasserfall
has
made
an
assignment
in
bankruptcy,
the
taxation
of
costs
will
proceed,
as
scheduled.
The
Bill
of
Costs
as
submitted
by
the
Respondent
is
as
follows:
|
1(1)
|
Services
of
Counsel
|
|
|
1(1)(a)
|
For
all
services
in
a
proceeding
|
$
300.00
|
|
prior
to
an
examination
for
|
|
|
discovery
|
|
|
(1)(b)
|
For
a
motion
(1
day
at
$300.00
|
$
300.00
|
|
per
day)
|
|
|
For
examination
for
discovery
(1
|
$
300.00
|
|
day
at
$300.00
per
day)
|
|
|
1(1)(c)
|
For
preparation
for
hearing
|
$
400.00
|
|
1(1)(d)
|
For
conduct
of
the
hearing
for
|
$1,000.00
|
|
each
day
or
part
thereof
(1
day
at
|
|
|
$1,000.00
per
day)
|
|
|
1(1)(e)
|
For
all
services
after
judgment
|
$
100.00
|
|
TOTAL
COSTS
|
$2,400.00
|
|
1.(2)
|
DISBURSEMENTS
|
|
|
Discovery
Transcripts
|
$
290.69
|
|
Photocopying
|
$
|
55.75
|
|
Joint
Book
of
Documents
|
$
|
36.92
|
|
TOTAL
DISBURSEMENTS:
|
$
383.36
|
|
TOTAL
COSTS
AND
|
$3,129.88
|
|
DISBURSEMENTS:
|
|
|
ADD
FOR
TAXATION
OF
|
$
300.00
|
|
COSTS:
|
|
It
should
be
noted
that
the
Bill
of
Costs
contains
a
mathematical
error.
The
total
amount
of
fees
and
disbursements,
excluding
the
$300.00
claimed
on
account
of
the
taxation
of
costs,
is
$2,783.36
and
not
$3,129.88.
The
items
which
appear
under
the
heading
of
“services
of
counsel”
pursuant
to
Schedule
II,
Tariff
B,
subsection
1.1
are
in
order
and
are
allowed
in
total
for
$2,400.00.
Receipts
for
all
disbursements
claimed
totalling
$383.36
were
provided
and
I
will
allow
that
amount.
I
will
also
allow
the
amount
of
$300.00
on
account
of
this
taxation
of
costs.
The
Bill
of
Costs
of
the
Respondent
is
taxed
and
the
amount
of
$3,083.36
is
allowed.
A
certificate
in
that
amount
will
be
issued.
Order
accordingly.
Email this Content