Docket: 2000-2620(IT)G
BETWEEN:
PAUL GROVE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Appeals heard on July 26, 2005 at St. Catharines, Ontario
Before: The Honourable Justice Gerald J. Rip
Appearances:
|
Counsel for the Appellant: |
Nicholas F. Ferguson
|
|
Counsel for the Respondent: |
Bobby Sood |
____________________________________________________________________
ORDER
Costs shall be payable by the appellant to the respondent in the amount of $1,025 plus disbursements, if any.
Signed at Ottawa, Canada this 11th day of October 2005.
"Gerald J. Rip"
Rip J.
Citation: 2005TCC658
Date: 20051011
BETWEEN:
and
____________________________________________________________________
Appeals heard on July 26, 2005 at St. Catharines, Ontario
Before: The Honourable Justice Gerald J. Rip
Appearances:
|
|
|
____________________________________________________________________
REASONS FOR ORDER
[1] On August 23, 2005 I signed judgment that the appeals from assessments issued to Mr. Grove under the Income Tax Act for the 1995 and 1996 taxation years be dismissed. However, I gave no order as to costs and requested counsel to make representations in writing as to costs within 30 days of date of judgment. I was concerned that since Mr. Grove did not contest the underreported amounts added to his income in 1995 and 1996, whether or not preparation for trial was reduced and that costs against him may be reduced.
[2] Counsel for both parties have forwarded their representations to the Court. Mr. Sood, counsel for the respondent, submitted that the appellant's concession not to contest the underreported amounts added to his income in each of 1995 and 1996 was made only seven days prior to trial. The underreported amounts remained in issue throughout substantially the entire litigation process except for the few days leading up to and including the hearing. Since Mr. Grove's concession was made very late in the proceeding, counsel argues, there was no overall benefit to shortening the duration of the proceeding. That the appeal did not continue into a second day, as originally scheduled, any taxation of costs would reflect this reduction of length of hearing and counsel therefore asked that no further adjustment be made to the costs.
[3] Mr. Grove's counsel, Mr. Nicholas F. Ferguson, stated that notwithstanding there was a finding against the appellant on the issue of the penalties, Mr. Grove was at all times honest, forthright and made no attempt to conceal or hide any fact or document. There was evidence at trial that Mr. Grove suffered a debilitating illness and his counsel stated that it was the illness that prolonged the matter, if anything. The appellant, himself, did as best as he could to advance the appeal.
[4] Mr. Ferguson also took responsibility for the fact that the offer to settle referred to in Mr. Sood's submissions was due to miscommunication in January 2005 which was Mr. Ferguson's fault.
[5] Upon reviewing the representations of counsel and upon observing Mr. Grove during the trial I have concluded that he is no doubt liable for costs. However I shall reduce the costs to the sum of $1,025.
[6] Therefore, costs shall be payable by the appellant to the respondent in the amount of $1,025 plus disbursements, if any.
Signed at Ottawa, Canada this 11th day of October 2005.
COURT FILE NO.: 2000-2620(IT)G
STYLE OF CAUSE: PAUL GROVE AND HER MAJESTY THE QUEEN
PLACE OF HEARING: St. Catharines, Ontario
DATE OF HEARING: July 26, 2005
REASONS FOR ORDER BY: The Honourable Justice Gerald J. Rip
DATE OF ORDER: October 11, 2005
APPEARANCES:
|
Counsel for the Appellant: |
Nicholas F. Ferguson |
|
Counsel for the Respondent: |
Bobby Sood |
COUNSEL OF RECORD:
Firm: Chown, Cairns
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario