Federal Court Decisions

Decision Information

Decision Content

                                                                                                                                            Date: 20021219

                                                                                                                                Docket: ITA-13716-01

Between:

IN THE MATTER OF THE INCOME TAX ACT

and

IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS

ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE

PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES:

THE INCOME TAX ACT, THE CANADIAN PENSION PLAN,

THE EMPLOYMENT INSURANCE ACT

Judgment Creditor

and

DAN-MY 1997 INC.

209, rang Beaurivage

Saint-Sylvestre, Quebec G0S 3C0

Judgment Debtor

and

GAÉTAN THERRIEN

Adverse Claimant


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CERTIFICATE OF ASSESSMENT OF COSTS

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I hereby certify that the costs of the judgment creditor in this case have been assessed and allowed in the amount of $2,817.43.

"Diane Perrier"

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                       Assessment Officer

QUÉBEC, QUEBEC

December 19, 2002

Certified true translation

Suzanne M. Gauthier, C. Tr., LL.L.


Date: 20021219

                                     Docket: ITA-13716-01

Neutral Citation: 2002 FCT 1315

Between:

IN THE MATTER OF THE INCOME TAX ACT

and

IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS

ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE

PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES:

THE INCOME TAX ACT, THE CANADIAN PENSION PLAN,

THE EMPLOYMENT INSURANCE ACT

Judgment Creditor

and

DAN-MY 1997 INC.

209, rang Beaurivage

Saint-Sylvestre, Quebec G0S 3C0

Judgment Debtor

and

GAÉTAN THERRIEN

Adverse Claimant


ASSESSMENT OF COSTS - REASONS

DIANE PERRIER, ASSESSMENT OFFICER

[1]         On August 15, 2002, the Honourable Mr. Justice Pinard dismissed a motion by the adverse claimant, Gaétan Therrien, with costs in favour of the judgment creditor.

[2]         On October 16, 2002, Mr. Louis L'Heureux, counsel for the judgment creditor, filed a bill of costs and asked that it be assessed without personal appearance of the parties.

[3]         On November 4, 2002, a copy of the bill of costs was sent to Mr. Gaétan Therrien so that he might present his written submissions, which he has still not done as of this date. Consequently, I will proceed with the assessment of the costs.

[4]         All of the legal fees and assessable services referred to in the bill of costs are allowed with the exception of item 26 for the assessment of costs. Since the bill of costs was not disputed, I therefore allow two units for item 26 of the tariff.

[5]         The disbursements are allowed as requested.


[6]         The judgment creditor's costs are therefore assessed and allowed in the amount of $2,817.43. A certificate shall issue for that amount.

"Diane Perrier"

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Assessment Officer

Québec, Quebec

December 19, 2002

Certified true translation

Suzanne M. Gauthier, C. Tr., LL.L.


FEDERAL COURT OF CANADA

TRIAL DIVISION

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET NO:                         ITA-13716-01

BETWEEN:                                    IN THE MATTER OF THE INCOME TAX ACT

and

IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES: THE INCOME TAX ACT, THE CANADIAN PENSION PLAN, THE EMPLOYMENT INSURANCE ACT

and

DAN-MY 1997 INC.

209, rang Beaurivage

Saint-Sylvestre, Quebec G0S 3C0

and

GAÉTAN THERRIEN

ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE

PLACE OF ASSESSMENT:Québec, Quebec

REASONS OF DIANE PERRIER, ASSESSMENT OFFICER

DATED:                                                December 19, 2002

SOLICITORS OF RECORD:

Department of Justice Canada                                                        for the judgment creditor

Québec, Quebec


FEDERAL COURT OF CANADA

TRIAL DIVISION

Date: 20021219

Docket: ITA-13716-01

BETWEEN:                

IN THE MATTER OF THE INCOME TAX ACT

and

IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES: THE INCOME TAX ACT, THE CANADIAN PENSION PLAN, THE EMPLOYMENT INSURANCE ACT

Judgment Creditor

and

DAN-MY 1997 INC.

209, rang Beaurivage

Saint-Sylvestre, Quebec G0S 3C0

Judgment Debtor

and

GAÉTAN THERRIEN

Adverse Claimant

line

ASSESSMENT OF COSTS - REASONS

line


FEDERAL COURT OF CANADA

TRIAL DIVISION

Date: 20021219

Docket: ITA-13716-01

BETWEEN:                

IN THE MATTER OF THE INCOME TAX ACT

and

IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES: THE INCOME TAX ACT, THE CANADIAN PENSION PLAN, THE EMPLOYMENT INSURANCE ACT

Judgment Creditor

and

DAN-MY 1997 INC.

209, rang Beaurivage

Saint-Sylvestre, Quebec G0S 3C0

Judgment Debtor

and

GAÉTAN THERRIEN

Adverse Claimant

line

CERTIFICATE OF ASSESSMENT OF COSTS

line

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