Date: 20000505
Docket: ITA-10077-98
Between:
IN THE MATTER OF THE INCOME TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE MINISTER OF NATIONAL REVENUE
PURSUANT TO ONE OR MORE OF THE FOLLOWING ACTS:
THE INCOME TAX ACT, THE CANADA PENSION PLAN,
THE EMPLOYMENT INSURANCE ACT
Judgment creditor
AND
THÉRÈSE ANGERS
Judgment debtor
-----------------------------------------------------------------------------------------------------------------------
CERTIFICATE OF ASSESSMENT OF COSTS
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I hereby certify that the costs of the judgment creditor in this case have been assessed
and allowed in the amount of $1,275.92.
Michelle Lamy
MICHELLE LAMY
ASSESSMENT OFFICER
MONTRÉAL, QUEBEC
May 5, 2000
Certified true translation
Martine Brunet, LL.B.
FEDERAL COURT OF CANADA
TRIAL DIVISION
Date: 20000505
Docket: ITA-10077-98
BETWEEN:
In the matter of the Income Tax Act
- and -
In the matter of an assessment or assessments by the Minister of National Revenue pursuant to one or more of the following Acts:
the Income Tax Act, the Canada Pension Plan, the Employment Insurance Act
Judgment creditor
AND
THÉRÈSE ANGERS
Judgment debtor
CERTIFICATE OF ASSESSMENT OF COSTS
Date: 20000505
Docket: ITA-10077-98
BETWEEN:
IN THE MATTER OF THE INCOME TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE MINISTER OF NATIONAL REVENUE
PURSUANT TO ONE OR MORE OF THE FOLLOWING ACTS:
THE INCOME TAX ACT, THE CANADA PENSION PLAN,
THE EMPLOYMENT INSURANCE ACT
Judgment creditor
AND
THÉRÈSE ANGERS
Judgement debtor
ASSESSMENT OF COSTS - REASONS
MICHELLE LAMY, ASSESSMENT OFFICER
[1] On February 23, 2000, the judgment creditor filed two bills of costs pursuant to the orders made in this case on March 18 and May 26, 1999. Since the judgment creditor requested that its bills be assessed without personal appearance by the parties, we sent a letter to counsel for the opposing party on March 10, 2000, indicating to him that he should make his written submissions by March 29, 2000. To date, no representation has been received from the opposing party.
[2] In its decision of March 18, 1999, the Court set the amount of the fees at $100.00 and ordered that the disbursements, which amount to $525.92 and had been incurred by the Crown, be paid by the opposing party. Since the claims in the judgment creditor's bill for that order are reasonable, the bill is assessed as requested.
[3] Pursuant to the order made on May 26, 1999, dismissing the motion to oppose, the costs of the judgment creditor are allowed as follows: $55.00 for item 6 (column III, 1 unit x 5.5 hours), $100.00 for item 25. The claim under item 13 is refused. That item applies to the preparation of a trial, not of a motion as is the case here.
[4] The costs of the judgment creditor are assessed and allowed in the amount of $1,275.92, namely $625.92 pursuant to the order of March 18, 1999, and $650.00 pursuant to the order of May 26, 1999.
[5] A certificate is issued in the amount of $1,275.92.
Michelle Lamy
MICHELLE LAMY
ASSESSMENT OFFICER
MONTRÉAL, QUEBEC
May 5, 2000
Certified true translation
Martine Brunet, LL.B.
FEDERAL COURT OF CANADA
TRIAL DIVISION
Date: 20000505
Docket: ITA-10077-98
BETWEEN:
In the matter of the Income Tax Act
- and -
In the matter of an assessment or assessments by the Minister of National Revenue pursuant to one or more of the following Acts:
the Income Tax Act, the Canada Pension Plan, the Employment Insurance Act
Judgment creditor
THÉRÈSE ANGERS
Judgment debtor
ASSESSMENT OF COSTS - REASONS
FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE No.: ITA-10077-98
BETWEEN:
IN THE MATTER OF THE INCOME TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE MINISTER OF NATIONAL REVENUE
PURSUANT TO ONE OR MORE OF THE FOLLOWING ACTS:
THE INCOME TAX ACT, THE CANADA PENSION PLAN,
THE EMPLOYMENT INSURANCE ACT
Judgement creditor
AND
THÉRÈSE ANGERS
Judgment debtor
ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE
REASONS OF M. LAMY, ASSESSMENT OFFICER
PLACE OF ASSESSMENT: Montréal, Quebec
DATE OF REASONS : May 5, 2000
SOLICITORS OF RECORD:
Justice Canada for the judgment creditor
Montréal, Quebec
Jean Lassonde for the judgment debtor
Victoriaville, Quebec