Date: 20020816
Docket: T-2218-96
Neutral citation: 2002 FCT 880
Between:
and
ASSESSMENT OF COSTS - REASONS
MICHELLE LAMY, ASSESSMENT OFFICER
[1] This was an appeal de novo from a decision of the Tax Court of Canada that was dismissed with costs by the Court on June 29, 2001. This assessment was made on the basis of the parties' written representations.
[2] The fees claimed by the respondent under column III of Tariff B are as follows:
| Item |
Assessable Service |
Amount |
| 2 |
Preparation and filing of the defence (5 units) |
$550.00 |
| 3 |
Written submissions of the respondent following the Notice of Status Review dated February 18, 1999 (2 units) |
$220.00 |
| 10 |
Preparation for pre-trial conference (4 units) |
$440.00 |
| 11 |
Pre-trial conference of July 7, 1999 (2 units X 15 minutes) |
$55.00 |
| 11 |
Trial management conference of November 25, 1999 (2 units X 30 minutes) |
$110.00 |
| 13 |
Preparation for hearing (3 units) |
$330.00 |
| 14 |
Counsel fee (trial) (2 units X 5 hours 30 minutes) |
$1,210.00 |
| 25 |
Services after judgment (1 unit) |
$110.00 |
| 26 |
Assessment of costs (4 units) |
$440.00 |
[3] Although the amount in dispute in this case was insignificant, the trial nevertheless lasted a day during which three witnesses were heard. In that context, I believe that the number of units claimed by the respondent under items 2, 10, 11, 13, and 14(a) is reasonable and is allowed as claimed. The respondent agreed to reduce the time requested under item 14(a) to 4.5 hours, which represents $990.00.
[4] No costs are allowed by the Court to the respondent for the filing of written submissions following the notice of status review. Therefore, the request made under that item is denied especially since item 3 applies to a party who had to amend a pleading in response to an amendment of a document of the other party.
[5] Counsel for the respondent was right to assert that assessment officers allow that item, without supporting evidence, since they assume that the party requesting it has incurred certain miscellaneous expenses, such as communications with the client after the court judgment. The amount of $110.00 is therefore allowed.
[6] The respondent is requesting four units for the assessment of costs because of the delays in resolving that issue, owing to numerous changes in counsel representing the applicant. Moreover, the applicant argued that he had offered to pay the respondent the minimum amount of fees under the tariff in order to avoid assessment. In the circumstances, I allow 2 units under item 26, especially since contestation was essentially limited to the number of units.
[7] All of the disbursements in the amount of $377.09 are allowed since they were proven by affidavit and considered essential to the conduct of the litigation.
[8] The respondent's costs are therefore assessed at $3,182.09 and a certificate is issued accordingly.
MICHELLE LAMY
ASSESSMENT OFFICER
MONTRÉAL, QUEBEC
August 16, 2002
Certified true translation
S. Debbané, LLB
FEDERAL COURT OF CANADA
TRIAL DIVISION
SOLICITORS OF RECORD
DOCKET: T-2218-96
Between:
MICHEL LASSONDE
Applicant
AND
HER MAJESTY THE QUEEN
Respondent
ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE
PLACE OF ASSESSMENT: Montréal, Quebec
REASONS OF MICHELLE LAMY, ASSESSMENT OFFICER
DATE OF REASONS: August 16, 2002
SOLICITORS OF RECORD:
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Ontario for the respondent
FEDERAL COURT OF CANADA
TRIAL DIVISION
Date: 20020816
Docket: T-2218-96
BETWEEN:
MICHEL LASSONDE
Applicant
AND
HER MAJESTY THE QUEEN
Respondent
ASSESSMENT OF COSTS - REASONS