Date: 20030925
Docket: T-1417-02
Citation: 2003 FC 1105
In the matter of the Income Tax Act
and
In the matter of an assessment or assessments
determined by the Minister of National Revenue
under one or more of the following statutes:
the Income Tax Act, the Canada Pension Plan and
the Employment Insurance Act
AGAINST:
FABRICATION GMCA INC.
291 rue du Carmel
Danville, Quebec
J0A 1A0
ASSESSMENT OF COSTS - REASONS
SUZANNE DAVID, ASSESSMENT OFFICER
[1] On August 29, 2002, an ex parte motion for authorization to proceed forthwith was filed by the Minister of National Revenue under subsection 225.2(2) of the Income Tax Act. On August 30, the Court allowed this motion. On the following October 4, Fabrication GMCA Inc. filed a motion for review of the Court's order, and this motion was dismissed by the Court on December 6, 2002, with costs.
[2] Mr. Louis Sébastien filed his bill of costs last June 10 and asked that it be assessed without personal appearance of the parties. Absent any written representations within the times specified by the Registry, we will proceed with the assessment of that bill.
[3] The fees claimed are as follows:
|
Item |
Services |
Units/ Column III |
Amount |
|
5 |
Preparation and filing of a reply to the motion for review of an order |
5 |
$550.00 |
|
6 |
Appearance on a motion, for each hour - December 3, 2002 |
2 X 3 hrs |
$660.00 |
|
8 |
Preparation for an examination |
2 |
$220.00 |
|
9 |
Attending on examinations, for each hour |
1 X 4 hrs |
$440.00 |
|
13 |
Counsel fees: (a) preparation for hearing |
4 |
$440.00 |
|
25 |
Services after judgment not otherwise specified |
1 |
$110.00 |
|
26 |
Assessment of costs |
4 |
$440.00 |
[4] The assessable services under items 5, 6, 8, 9 and 25 are allowed as claimed in the amount of $1,980.00, considering that this is reasonable compensation in view of the criteria listed in subsection 400(3) of the Federal Court Rules, 1998. However, item 13(a) claimed for counsel fees for preparation for hearing cannot be allowed since this was a motion and not a trial and this point is already compensated under item 5. Concerning item 26 for assessment of costs, 2 units instead of 4 are allowed in the amount of $220.00, as the assessment was not contested. This brings the total amount of the fees to $2,200.00.
[5] In regard to the disbursements incurred in the amount of $952.25, they are allowed in the amount of $944.14 being proved by affidavit and considered necessary to the conduct of the litigation. They are allocated as follows:
- Costs of service: $40.66
- Costs of couriers: $10.00
- Costs of photocopies: $698.47. The amount claimed, $706.58, has been reduced in view of the attached supporting documentation.
- Costs of a copy of the transcript of the examination for discovery: $195.01.
[6] The bill of costs is assessed and allowed in the amount of $3,144.14. A certificate shall issue in that amount.
"Suzanne David"
Assessment Officer
MONTRÉAL, QUEBEC
September 25, 2003
Certified true translation
Suzanne Gauthier, C. Tr., LL.L.
FEDERAL COURT
Date: 20030925
Docket: T-1417-02
In the matter of the Income Tax Act
and
In the matter of an assessment or assessments
determined by the Minister of National Revenue
under one or more of the following statutes:
the Income Tax Act, the Canada Pension Plan and
the Employment Insurance Act
AGAINST:
FABRICATION GMCA INC.
291 rue du Carmel
Danville, Quebec
J0A 1A0
ASSESSMENT OF COSTS - REASONS
FEDERAL COURT
SOLICITORS OF RECORD
DOCKET: T-1417-02
In the matter of the Income Tax Act
and
In the matter of an assessment or assessments
determined by the Minister of National Revenue
under one or more of the following statutes:
the Income Tax Act, the Canada Pension Plan and
the Employment Insurance Act
AGAINST:
FABRICATION GMCA INC.
291 rue du Carmel
Danville, Quebec
J0A 1A0
ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE
PLACE OF ASSESSMENT: Montréal, Quebec
REASONS OF SUZANNE DAVID, ASSESSMENT OFFICER
DATE OF REASONS: September 25, 2003
SOLICITORS OF RECORD:
Morris Rosenberg for the moving party
Deputy Attorney General of Canada
Ottawa, Ontario
Jean El Masri for the respondent
Montréal, Quebec