Tanasychuk B., T.O., T.C.C.:
This taxation came on for hearing on May 27, 1998, by means of a telephone conference call. It follows a Judgment of the Honourable Judge O’Connor dated March 11, 1997, in which he dismissed the appeals made under the Income Tax Act with respect to the 1990 and 1991 taxation years, with costs.
At the time appointed for the taxation of costs, the Appellant could not be reached at the only telephone number provided by him to the Court. In accordance with section 13 of the Tax Court of Canada Rules (General Procedure), 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. Ms. Lynn Burch represented the Respondent.
The Bill of Costs as submitted by the Respondent is as follows:
| Class B | |
| Tariff “B" | |
| 1.(1) Services of Counsel | |
| 1(1 )(a) For all services in a proceeding prior to an examination | $ 300.00 |
| for discovery | |
| 1(1 )(b) For examination for discovery (1 day at $300.00 per | $ 300.00 |
| day) | |
| 1(1 )(c) For preparation for hearing | $ 400.00 |
| 1(1 )(d) For conduct of the hearing for each day or part thereof | $1,000.00 |
| (1 day at $1,000.00 per day) | |
| 1(1 )(e) For all services after judgment | $ 100.00 |
| TOTAL COSTS: | $2,100.00 |
| 1.(2) Disbursements | |
| Discovery transcripts | $ 281.50 |
| TOTAL DISBURSEMENTS: | $ 281.50 |
| TOTAL COSTS AND DISBURSEMENTS: | $2,381.50 |
| Taxes: | GST at 7% on | $ 166.70 |
| costs & dis | |
| bursements: | |
| PST at 7% on | $ | 19.70 |
| costs{*} | |
| TOTAL FEES DISBURSEMENTS AND TAXES: | $2,567.90 |
| Notes: | |
| * | This item should read “PST at 7% on disbursements. | |
Ms. Burch was asked to provide a copy of the receipt for the disbursement claimed, which she undertook to do. She also undertook to advise, in writing, whether GST on the counsel fees and disbursements claimed had been paid or was payable.
No final decision was reached on the taxation of costs, pending receipt of the documentation and information requested in paragraph 4 above.
Immediately after the conclusion of Ms. Burch’s submissions, the Court was contacted by the Appellant. The Appellant had not provided the Court with a telephone number where he could be reached during regular business hours. The Appellant stated that he wished to participate in the taxation of costs.
In view of the fact that no final decision had been rendered on the taxation of costs which had proceeded in the absence of the Appellant, the hearing of the taxation was re-opened, to provide the Appellant an opportunity to make submissions.
Upon re-opening the taxation of costs, Ms. Burch stated that the items claimed by the respondent under the hearing “services of counsel” were in accordance with Schedule II, Tariff B, with the exception of item 1 (l)(e). Although Tariff B states that the amount of $200.00 may be allowed for services after judgment, the amount claimed on the Bill of Costs for this item was $100.00. Ms. Burch advised that she was not seeking an amendment to the Bill of Costs to increase the amount claimed.
Ms. Burch advised that she was not pursuing the claim for GST on the disbursement. She undertook to advise, in writing, as to whether she was pursuing the claim for GST on counsel fees.
The Appellant stated that he had no dispute concerning any of the items claimed by the Respondent on the Bill of Costs.
The items claimed under the heading of services of counsel pursuant to Schedule II, Tariff B, subsection 1(1) are in order and I will accordingly allow the sum of $2,100.00.
A receipt for the disbursement claimed of $281.50 was provided and I will allow that amount.
By way of letter dated June 3, 1998, Ms. Burch advised that she was conceding the claim for GST on the counsel fees and disbursements of $166.70. I will accordingly tax off that amount.
I will allow the claim for PST on disbursements of $19.70, which item was incorrectly worded as “PST at 7% on costs.”
The Bill of Costs of the Respondent in the amount of $2,567.90 is taxed and the amount of $2,401.20 is allowed. A certificate in that amount will be issued.
Order accordingly.
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