BETWEEN:
Applicant
and
ASSESSMENT OF COSTS – REASONS
DIANE PERRIER, ASSESSMENT OFFICER
[1] On March 26, 2008, the Court allowed the applicant’s application under section 231.7 of the Income Tax Act (hereinafter “ITA”) with costs only because a third party disclosed to the applicant the documents requested in a notice of request for information dated July 26, 2006.
[2] On February 26, 2008, counsel for the applicant filed a bill of costs, requesting that it be assessed without the appearance of the parties. Registered letters were forwarded to the parties establishing a timetable for their written submissions. Up to now we have not received any written submission from the parties and accordingly I am now ready to assess the costs on the basis of the documentation on record.
[3] The fees to be assessed are allowed in the amount of $1,339.20. I allowed Item 1 – preparation and filing of originating documents (5 units); Item 13(a) – counsel fee, preparation for hearing (3 units); Item 14(a) – counsel fee to lead counsel per hour in court (2 units x 0.08 x $120); Item 25 – services after judgment not otherwise specified (1 unit); and Item 26 (2 units). Item 14(a) was allowed only for the duration of the hearing according to the Court record from 9:34 a.m. to 9:39 a.m., that is to say, 5 minutes. Item 26 was allowed only for 2 units because the assessment does not seem to me to be complicated.
[4] Judicial fees in the amount of $50 paid for filing the notice of originating documents are allowed under Tariff A. Disbursements of $108.89 are allowed in that amount because they are proven by affidavit and appear to me to be reasonable.
[5] The bill of costs for $1,788.89 submitted by the applicant is assessed and allowed in the amount of $1,498.09. A certificate of assessment will be issued for this amount.
MONTRÉAL, QUEBEC
September 11, 2008
Certified true translation
Brian
McCordick, Translator
FEDERAL COURT
SOLICITORS OF RECORD
Between:
MINISTER OF NATIONAL REVENUE
AND
NORMAN EARBY
Respondent
WRITTEN ASSESSMENT OF COSTS
PLACE OF ASSESSMENT: Montréal, Quebec
REASONS BY DIANE PERRIER, ASSESSMENT OFFICER
DATED: September 11, 2008
SOLICITORS OF RECORD:
Deputy Attorney General of Canada
Ottawa, Ontario For the applicant
Yanofsky, Gelber, Mancuso
Montréal, Quebec For the respondent