Date: 20040526
Citation: 2004 FCA 205
A-778-99
Between : (T-1741-90)
KENNETH WOLOFSKY
and
HER MAJESTY THE QUEEN
Respondent
A-779-99
Between : (T-1746-90)
SYDNEY WOLOFSKY
Appellant
and
HER MAJESTY THE QUEEN
Respondent
A-777-99
Between : (T-1747-90)
PETER WOLOFSKY
Appellant
and
HER MAJESTY THE QUEEN
Respondent
ASSESSMENT OF COSTS - REASONS
MICHELLE LAMY, ASSESSMENT OFFICER
[1] On April 30, 2001, this Court allowed the appeals from judgements rendered by Mr. Justice Pinard by which he dismissed the appellants' appeals by way of trial de novo from judgements of the Tax Court of Canada dismissing the appeals against reassessments for their 1971 taxation year. The assessment of the appellants' costs proceeded without the personal appearance of the parties.
[2] The only issue before me is whether or not the appellants are entitled to claim double party-and-party costs for all costs incurred after their offer of settlement of May 12, 1997.
[3] The appellants rely upon the decision rendered by Mr. Justice Blais in Mediterranean Shipping C. S.A. Geneva v. Sipco Inc., (2001) F.C.J. No. 1676, to support their position.
[4] As regards the applicable jurisprudence and the written representations of both parties, I consider that the offer to settle presented in this matter for the 1971 taxation year was clear, unequivocal and contained an ingredient of compromise. In these circumstances, Rule 420 of the Federal Court Rules, 1998, has a clear-cut application on the doubling of costs.
[5] In consequence, the appellants' bills of costs are taxed as submitted. Certificates of taxation are issued in the amounts of $ 7,085.14 in file A-778-99 and $ 13,787.81 in file T-1741-90. A copy of these reasons is placed in file T-1741-90.
DATED AT MONTREAL, THIS 26TH DAY OF MAY, 2004.
Signed: « Michelle Lamy » MICHELLE LAMY
ASSESSMENT OFFICER
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-778-99
STYLE OF CAUSE:
A-778-99
Between : (T-1741-90)
KENNETH WOLOFSKY
Appellant
and
HER MAJESTY THE QUEEN
Respondent
A-779-99
Between : (T-1746-90)
SYDNEY WOLOFSKY
Appellant
and
HER MAJESTY THE QUEEN
Respondent
A-777-99
Between : (T-1747-90)
PETER WOLOFSKY
Appellant
and
HER MAJESTY THE QUEEN
Respondent
ASSESSMENT IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES
PLACE OF TAXATION: Montreal, Quebec
ASSESSMENT OF COSTS -
REASONS BY: MICHELLE LAMY, ASSESSMENT OFFICER
SOLICITORS OF RECORD:
Davies Ward Phillips & Vineberg
Montreal, Quebec for the Appellants
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Ontario for the Respondent