Nesis v. R., [1999] 4 CTC 2237, 99 DTC 1145

Reeve T .0.:

This taxation of costs was scheduled to be heard by conference call at 11:00 a.m. (PST) on Thursday May 13, 1999. It follows the judgment of the Honourable Judge Bonner, dated March 17, 1998, dismissing the appeal with costs. Ms. Charlotte Coombs, represented the Respondent. Attempts were made to contact Mr. Nesis, the Appellant, but he was not able to be contacted by the Court at the time fixed for the hearing. The matter was adjourned for thirty minutes pursuant to section 13. of the General Procedure Rules, in a further effort to contact the Appellant.

An examination of the file indicates that the Court wrote Mr. Nesis, on November 10, 1998, requesting that a telephone number be provided where he could be reached. He was sent the Notice of Appointment for Taxation of Costs by registered mail on March 10, 1999, to the last known address provided, indicating the method, time and date that the matter would be heard. Thirty minutes after the time fixed for the taxation of costs Mr. Nesis was not available. A brief submission was heard from Ms. Coombs, who observed that a mathematical error existed in the Bill of Costs.

Decision

The Respondent’s Bill of Costs results after a Notice of Appeal filed by the Appellant on October 18, 1995, pursuant to the Income Tax Act. The appeal was instituted under the General Procedure Rules. The Bill of Costs, received at the Court on August 6, 1998, provides as follows:

1.(1) Services of Counsel:

1(1)(a)	For all services in a proceeding prior to an examination	$ 400.00
	for discovery,
1(1)(b)	For the Status Hearing held on May 13, 1997	400.00
1(1)(b)	For the Examinations for Discovery (November 28,	800.00
	1997 and December 1, 1997, 2 days at $400.00 per day)
1(1)(b)	For the Respondent’s Written Submissions, January 16,	400.00
	1998
l(l)(e)	For the preparation for hearing	600.00
1(1)(d)	For conduct of the hearing for each day or part thereof	3000.00
	(2 days January, 12 and January 13, 1998 at $1500.00
	per day)
1(1)(e)	For all services after judgment	300.00
1(1)(b)	For Taxation of Costs	400.00
TOTAL COSTS		$ 6300.00
1(2)	Disbursements (Include GST and PST)
	Discovery Transcripts	$ 231.31
	Courier	23.44
	Witness Fees
	. conduct money for Azmina Hirji for Jan. 13/98	50.00
	Photocopying	43.69
	TOTAL DISBURSEMENTS:	$ 348.44
	TOTAL COSTS AND DISBURSEMENTS:	$6,748.44
	TOTAL FEES DISBURSEMENTS AND TAXES	$6,748.44

The Bill of Costs was accompanied by invoices to cover disbursements. The amounts claimed are consistent with the amounts allowed pursuant to Tariff B for a Class C appeal. The respondent claimed $400 for the preparation of four pages of written argument and submissions on January 16 , that had been requested by the Court. In the case of Bishop v. Minister of National Revenue (unreported), T.C.C., Doc. No. 90-3848(IT) February 12, 1994, [reported (1993), 93 D.T.C. 333 (T.C.C.)] the Registrar allowed costs for the preparation in writing of the Appellant’s submissions. I will follow the reasoning in that case and allow the amount of $400.00 in this instance.

I have examined the documentation submitted covering disbursements and the amounts claimed for services of counsel under the tariff. An error existed in the mathematical calculation of the Bill of Costs. The total amount of $6,648.44 is allowed.

Application allowed.