Docket: A-394-98
Neutral citation: 2001 FCA 324
Between:
ROGER ROUSSEL
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
ASSESSMENT OF COSTS - REASONS
MICHELLE LAMY, ASSESSMENT OFFICER
[1] This is an application for judicial review from a Tax Court of Canada decision dismissed with costs on October 18, 2000.
[2] On August 8, 2001 the respondent filed his bill of costs and asked that the assessment proceed in writing. In a letter dated August 30, 2001, we set the deadlines for filing written submissions.
[3] The fees claimed by the respondent under column III of Tariff B are the following: items 2 (5 units), 5 (3 units), 13(a) (3 units), 14(a) (2 units x 0.5 hour), 25 (1 unit) and 26 (4 units). In answer to Mr. Roussel's submissions, I should like to point out that the assessment officer cannot refuse to go ahead with the assessment of costs when the latter have been awarded by the Court, regardless of a party's ability to pay. Moreover, the appellant was informed in writing during his action that he ran the risk of incurring costs. He must now bear the consequences of his choice.
[4] All the fees requested, except for item 5, are awarded as requested as they are considered reasonable, in an amount of $1,540. No unit is allowed under item 5 since the order of October 17, 2000 allowing the appellant's motion to file new evidence says nothing about costs resulting from that motion. It should be noted that since April 1, 2001 the value of a unit has been adjusted in accordance with s. 4 of Part I of Tariff B. The units allowed for each service awarded are multiplied by $110, as the respondent filed his bill of costs after that date.
[5] Apart from the costs of serving the submissions associated with the appellant's motion, all the disbursements incurred by the respondent in the amount of $170.47 are awarded.
[6] The respondent's bill of costs is assessed and allowed in the amount of $1,710.47. A certificate is issued for this amount.
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(signed) MICHELLE LAMY ASSESSMENT OFFICER |
MONTRÉAL, QUEBEC
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
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FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20011026 Docket: A-394-98 BETWEEN: ROGER ROUSSEL Appellant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS |
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE No.: A-394-98
Between:
ROGER ROUSSEL
Appellant
AND
MINISTER OF NATIONAL REVENUE
Respondent
ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE
PLACE OF TAXATION: Montréal, Quebec
REASONS BY: MICHELLE LAMY, ASSESSMENT OFFICER
DATE OF REASONS: October 26, 2001
SOLICITOR OF RECORD:
Morris Rosenberg for the respondent
Deputy Attorney General of Canada
Ottawa, Ontario