Date: 20000724
Docket: T-291-99
BETWEEN:
JEAN-ALAIN BISAILLON and HYPNAT LTÉE
and HYPNAT LTÉE, COURTIER,
Plaintiffs,
- and -
HER MAJESTY THE QUEEN and MINISTER OF
NATIONAL REVENUE and CAROLE GOUIN,
in her capacity as Director of the Montréal
Taxation Services Office, Revenue Canada,
Defendants,
- and -
LAURENTIAN BANK OF CANADA,
Defendant.
TAXATION OF COSTS - REASONS
FRANÇOIS PILON, TAXING OFFICER
[1] On June 6, 2000 counsel for the defendants, Maria Grazia Bittichesu, filed her memorandum of costs pursuant to the final judgment of the Court on May 12, 1999 and asked that it be taxed without a personal appearance by the parties.
[2] On July 7, 2000 Marc-André Boutin, counsel for the plaintiffs, filed his written submissions against the memorandum of costs, which will be taxed taking into account the guidelines laid down in s. 400(3) of the Federal Court Rules. Ms. Bittichesu filed her reply on July 21, 2000.
[3] Mr. Boutin challenged four items in Tariff B. Under item 9, the defendants were claiming $400 fees for each of the two examinations held on April 7 and 9, 1999 respectively. Mr. Boutin indicated that each examination did not last more than an hour and the defendants were accordingly only entitled to $200 per event. Ms. Bittichesu replied that she was prepared to reduce the time spent on each of these examinations by half an hour. Consequently, I will reduce these two amounts to $300 each.
[4] With respect to item 25, for services after judgment, Mr. Boutin stated that since there was no evidence of the nature of the services rendered, this item should be disallowed. Ms. Bittichesu observed that it was a fixed amount laid down in the Tariff, including all kinds of services rendered to her client. I agree with Ms. Bittichesu. Taxing officers have nearly always conceded this expenditure without supporting evidence, since it is assumed that the claimant incurs various expenses such as communications with the client following the Court's judgment.
[5] Mr. Boutin objected to the disbursement of $20.92 for computer research, which he said was submitted without supporting evidence. In fact, Exhibit A in support of counsel's affidavit is an invoice from the Société québécoise d'information juridique for the amount claimed. However, it is impossible for the Court to determine with certainty whether this expense is related to the case at bar since only codes are mentioned and the names of the plaintiffs do not appear on the document. I will therefore disallow this item.
[6] Finally, the plaintiffs objected to the disbursement of $459.86 for the photocopying of the Book of Authorities, as there was no satisfactory evidence. In my opinion, Exhibit A of the affidavit is sufficient to allow this expense. However, I will reduce the amount requested to $386.75, since it reflects an almost universally accepted rate of $0.25 a page.
[7] The defendants' memorandum of costs is accordingly taxed and allowed in the amount of $3,599.90. A certificate will be issued for this amount.
Halifax, Nova Scotia, July 24, 2000.
François Pilon
Taxing Officer
Certified true translation
Martine Brunet, LL. B.
FEDERAL COURT
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE No.: T-291-99
BETWEEN: JEAN-ALAIN BISAILLON and HYPNAT LTÉE
and HYPNAT LTÉE, COURTIER,
Plaintiffs,
- and -
HER MAJESTY THE QUEEN and MINISTER OF
NATIONAL REVENUE and CAROLE GOUIN,
in her capacity as Director of the Montréal
Taxation Services Office, Revenue Canada,
Defendants,
- and -
LAURENTIAN BANK OF CANADA,
Defendant.
TAXATION OF COSTS WITHOUT PERSONAL APPEARANCE
REASONS OF: F. PILON, TAXING OFFICER
PLACE OF TAXATION: Halifax, Nova Scotia
DATE OF REASONS: July 24, 2000
SOLICITORS OF RECORD:
| Morris Rosenberg for the plaintiffs |
Deputy Attorney General of Canada
Ottawa, Ontario
| Goodman, Phillips & Vineberg for the defendants |
Montréal, Quebec