Date: 19990712
Docket: GST-22-96
BETWEEN:
IN RE the Excise Tax Act
AND
IN RE ONE OR MORE ASSESSMENTS MADE BY THE
DEPUTY MINISTER OF REVENUE OF QUEBEC
PURSUANT TO THE EXCISE TAX ACT
AGAINST
2965-0421 QUEBEC INC.,
Judgment debtor,
- and -
SYLVAIN PLOURDE,
Objector.
TAXATION OF COSTS - REASONS
JOHANNE PARENT, TAXING OFFICER
[1] The bill of costs of the Deputy Minister of Revenue of Quebec was filed in the Registry of the Federal Court on March 17, 1999. On receipt, it was agreed that the taxation of this bill of costs would be in writing and that counsel for the Deputy Minister of Revenue of Quebec would file a detailed affidavit to this effect giving a breakdown of the amounts sought in the bill of costs. The affidavit of Luc Bergeron and proof of its service on Sylvain Plourde were filed on April 14, 1999.
[2] On April 15, 1999 an initial letter was sent to Sylvain Plourde by registered mail telling him that the taxation would be in writing and informing him of the deadlines for filing and serving his written submissions. On May 6, this correspondence returned to the Court Registry unclaimed. On May 7, various attempts were made to locate Mr. Plourde both by telephone and by mail. A second letter to this effect was sent to his last known address on May 7 by regular mail and calls were placed with Bell Canada receptionists, without success. On May 17 Mrs. Thériault, counsel for the Deputy Minister of Revenue of Quebec, informed the Court of a new address where Mr. Plourde could be reached. A letter was therefore sent to him at his address on May 18, giving new deadlines for filing his written submissions. This letter came back to the Court Registry on May 21 with the notation [TRANSLATION] "address incomplete". On May 28, 1999, Mr. Normand Gagnon contacted the Registry to tell it that he was now Mr. Plourde's counsel and would see that written submissions were sent to us on or before June 11, 1999. As nothing was received Mr. Gagnon was contacted on June 11 and told us that he would file written submissions on or before June 17. As nothing was received on June 22, a letter was sent to Mr. Gagnon by fax telling him he could file written submissions before June 28, 1999. As nothing has still been received to date, I am now proceeding to tax the bill of costs of the Deputy Minister of Revenue of Quebec.
[3] This taxation is pursuant to the order of Pierre Blais J. on November 3, 1998 dismissing Sylvain Plourde's objection and ordering him to pay the costs of storing the seized property until sale, to pay the costs of publishing notices of sale in the newspapers, to pay the costs of serving these proceedings and to pay all costs representing the preparation and filing of this motion, set at $1,000.
[4] In her bill of costs, counsel for the Deputy Minister of Revenue of Quebec claimed the following amounts:
- Costs of storing property seized until sale
($1,107.70 + $14.88 + $172.94) $1,295.52
- Costs of publishing notice of sale
in newspapers $41.79
- Costs of serving this proceeding
($42.24 + $6.00 + $12.00 + $6.00
+ $36.62 + $16.88) $119.74
- Costs representing preparation and filing
of this motion set by the order $1,000.00
TOTAL $2,457.05
[5] In accordance with the criteria laid down in Rules 409 and 400(3) of the Federal Court Rules (1998), the evidence in the record and the absence of any challenge to this bill of costs by
the objector, the said bill of costs is allowed in the amount requested, namely $2,457.05. A certificate is issued for this amount.
| (signed)
JOHANNE PARENT TAXING OFFICER |
MONTRÉAL, QUEBEC
July 12, 1999.
Certified true translation
Bernard Olivier, LL. B.
|
|
FEDERAL COURT OF CANADA TRIAL DIVISION
Date: 19990712
Docket: GST-22-96
BETWEEN:
IN RE the Excise Tax Act
AND
IN RE ONE OR MORE ASSESSMENTS MADE BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT
against
2965-0421 QUEBEC INC.,
Judgment debtor,
- and -
SYLVAIN PLOURDE,
Objector.
TAXATION OF COSTS - REASONS
|
FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT No.:GST-22-96
STYLE OF CAUSE:
BETWEEN:
IN RE the Excise Tax Act
AND
IN RE ONE OR MORE ASSESSMENTS MADE BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT
- against -
2965-0421 QUEBEC INC.,
Judgment debtor,
- and -
SYLVAIN PLOURDE,
Objector.
TAXATION OF COSTS WITHOUT PERSONAL APPEARANCE BY PARTIES
TAXATION OF COSTS - REASONS BY J. PARENT, TAXING OFFICER
DATE OF REASONS:July 12, 1999
SOLICITORS OF RECORD:
| Ghislaine Thériault Sainte-Foy, Quebec |
for the Deputy Minister of Revenue of Quebec, representing Her Majesty in right of Quebec |
| Normand Gagnon Beauport, Quebec |
for the objector Sylvain Plourde |