Date: 20001106
Docket: A-663-98
BETWEEN:
UNIWARE INC.
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
ASSESSMENT OF COSTS – REASONS
MICHELLE LAMY, ASSESSMENT OFFICER
[1] This is an appeal from a decision by the Tax Court of Canada dismissed with costs on May 30, 2000. On September 26, 2000 the respondent filed her bill of costs and asked that it be assessed without a personal appearance by the parties. In this regard, the appellant made its written submissions on October 18, 2000 and the respondent filed a reply on October 23, 2000.
[2] In view of these submissions and the general application of Tariff B, the respondent's fees resulting from this appeal are allowed as follows:
· the applications made pursuant to items 19 (5 units), 22 (2 units x 1 hour) and 26 (4 units) are awarded as they were not contested;
· the respondent will not be entitled to costs under item 21(a) for amendment of the appeal record as the Court did not award her costs in its Order of August 24, 1999;
· the respondent claimed $100 for services rendered after judgment: this claim is allowed as it is reasonable and justified;
· the fees which may be claimed under Tariff B for services rendered in an appeal heard pursuant to Part 6 of the Federal Court Rules are set out in items 16 to 22: for this reason, I cannot allow the applications made under items 1 and 13 of the tariff.
[3] The disbursements incurred by the respondent in the amount of $502.37 are allowed as such.
[4] This bill of costs is accordingly assessed in the amount of $1,702.37. A certificate is issued for this amount.
MICHELLE LAMY ASSESSMENT OFFICER |
MONTRÉAL, QUEBEC
November 6, 2000
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20001106 Docket: A-663-98 Between: UNIWARE INC. Appellant - and - HER MAJESTY THE QUEEN Respondent ASSESSMENT OF COSTS – REASONS |
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE No.: A-663-98
BETWEEN:
UNIWARE INC.
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE
PLACE OF ASSESSMENT: Montréal, Quebec
REASONS BY: M. LAMY, TAXING OFFICER
DATE OF REASONS: November 6, 2000
SOLICITORS OF RECORD:
Malo, Dansereau for the appellant
Montréal, Quebec
Morris Rosenberg for the respondent
Deputy Attorney General of Canada
Ottawa, Ontario