Registrar
Gue
nette
:
This
taxation
follows
a
judgment
of
the
Honourable
Judge
Bowman
of
this
Court
dated
February
11,
1998
in
which
he
allowed
the
Appellants’
appeal.
He
stated
that
“[T]he
Appellant
is
entitled
to
its
costs,
if
any.”
The
Respondent
was
represented
at
the
taxation
by
Mrs.
Pascale
O’Bomsawin
at
the
taxation
and
the
Appellant
by
Mr.
Samuel
Gerstel,
Executor
of
the
Estate
of
the
late
Sarah
Gerstel.
The
matter
proceeded
by
telephone
conference
call.
The
Appellant
claimed
on
its
bill
of
costs
two
items
for
the
services
of
counsel.
The
first
item
was
$150.00
for
the
preparation
of
the
notice
of
appeal,
and
the
second
was
$200.00
for
preparation
for
hearing.
It
also
claimed
a
disbursement
of
$124.50
for
the
cost
of
a
transcript
of
the
hearing
of
the
appeal
in
Estate
Ben
Gerstel,
Court
file
number
APP-167-97-IT.
Counsel
for
the
Respondent
objected
to
each
of
these
items.
Concerning
the
claims
for
fees
for
the
services
of
counsel
Mrs.
O’Bomsawin
noted
that
under
section
11
of
the
Tax
Court
of
Canada
Rules
(Informal
Procedure)
(hereinafter
“the
Rules")
Mr.
Gerstel
had
represented
the
Appellant
at
the
hearing
and
was
not
a
lawyer,
and
that
these
fees
should
therefore
be
disallowed.
She
referred
me
to
several
similar
cases,
the
most
relevant
of
which
is
Landriault
v.
R.
(unreported)
TCC
94-294(IT)I.
In
this
case,
an
agent
representing
the
Appellant
was
not
entitled
to
fees
for
the
services
of
counsel,
nor
would
they
be
allowed
if
claimed
as
a
disbursement,
as
the
agent
was
not
a
lawyer.
She
also
referred
me
to
Major
c.
R.
T.C.C.
94-2579(IT)I
[reported
(1995),
[1997]
1
C.T.C.
2511
(T.C.C.)],
Edgar
v.
R.,
[1994]
1
C.T.C.
2562
(T.C.C.),
and
Hanna
v.
M.N.R.
(unreported)
T.C.C.
83-570.
Mr.
Gerstel
explained
that
to
hire
a
lawyer
would
have
been
prohibitively
expensive,
given
the
amount
at
issue
in
this
appeal.
He
noted
that
he
had
received
legal
advice
and
guidance
in
the
preparation
of
the
notice
of
appeal
and
in
preparation
for
hearing
from
a
Mr.
Rojas
of
Goodman
Phillips
&
Vineberg.
He
explained
that
the
literal
meaning
of
section
11
of
the
Rules
allowed
him
to
claim
the
fees
“for
the
services
of
counsel”.
Mrs.
O’Bomsawin
noted
that
the
notice
of
appeal
had
been
signed
by
Mr.
Gerstel,
and
that
she
had
not
seen
any
invoices
that
would
substantiate
that
Mr.
Rojas
had
been
remunerated
for
these
services.
I
agree
with
Counsel
for
the
Respondent.
The
Court
file
indicates
that
Mr.
Rojas
was
at
no
time
counsel
of
record,
that
the
Appellant
was
represented
by
Mr.
Gerstel.
Even
if
the
Appellant
had
been
charged
by
Mr.
Rojas
for
his
services,
I
could
not
allow
these
items.
The
aforementioned
amounts
for
the
services
of
counsel
are
taxed
off
for
a
total
of
$350.00.
The
final
item
on
the
bill
of
costs
is
the
disbursement
for
the
transcription.
Mr.
Gerstel
explained
that
in
the
hearing
of
an
application
to
extend
time
to
file
a
notice
of
appeal
in
Estate
Ben
Gerstel
(supra),
the
Honourable
Judge
Dussault
had
indicated
that
even
though
he
was
denying
the
application,
that
the
substance
of
the
appeal
could
be
argued
by
filing
an
appeal
for
the
Estate
of
the
late
Sarah
Gerstel.
The
point
at
issue
deals
with
the
assessment
under
section
160
of
the
Income
Tax
Act
on
a
property
transferred
from
the
late
Ben
Gerstel
to
his
daughter
the
late
Sarah
Gerstel.
Mr.
Gerstel
stated
that
he
needed
the
transcript
of
the
hearing
of
the
application
to
present
it
at
the
hearing
of
this
appeal,
if
required.
Mrs.
O’Bomsawin
noted
that
the
Crown
agreed
at
the
hearing
of
the
present
appeal
that
the
issue
in
Estate
Ben
Gerstel
could
be
argued,
and
that
therefore
the
transcription
ordered
by
Mr.
Gerstel
was
unnecessary.
In
ordering
the
transcript
in
question,
I
believe
that
Mr.
Gerstel
was
preparing
himself
for
the
hearing
of
the
appeal
and
that
he
deemed
it
necessary
for
the
argument
of
his
case.
I
find
it
difficult
to
fault
a
lay
person
who
fully
prepares
himself
for
the
hearing
of
an
appeal.
I
will
allow
this
item
for
a
total
of
$124.50.
The
bill
of
costs
in
the
amount
of
$474.50
is
taxed,
and
$124.50
is
allowed.
A
certificate
in
that
amount
will
be
issued.
Order
accordingly.
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