Date: 20010403
Docket: T-2006-95
Neutral citation: 2001 FCT 280
BETWEEN:
LES INDUSTRIES S.L.M. INC
Plaintiff
AND
HER MAJESTY THE QUEEN
Defendant
ASSESSMENT OF COSTS - REASONS
MICHELLE LAMY, ASSESSMENT OFFICER
[1] This is an appeal de novo from a decision of the Tax Court of Canada that was allowed in part by Mr. Justice Dubé on October 27, 2000, and who awarded the plaintiff the costs of its appeal.
[2] The assessment of costs took place on March 20, 2001, in the presence of Bertrand Leduc. The defendant did not attend despite having been served with the bill of costs and the notice of appointment that was issued under rule 406 of the Federal Court Rules, 1998.
[3] In its bill of costs, Les Industries S.L.M. requested the following items under Tariff B:
| Item |
Services |
Units/Column III |
|
1 |
Statement of claim |
6 |
| 7 |
Discovery of documents and affidavit |
4 |
| 10 |
Preparation for conference |
5 |
| 11 |
Attendance at conference (4.5 hours x 2.5 units) |
11.25 |
| 13 |
(a) Preparation (b) Per day (2 days x 3 units) |
46 |
| 14 |
(a) First counsel (18 hours x 3 units) |
54 |
| 15 |
Written argument permitted by the Court |
3 |
| 25 |
Other services (status of proceeding, etc.) |
1 |
| 26 |
Assessment of costs |
2 |
[4] Having regard to the submissions made by Mr. Leduc, all counsel fees are allowed as requested, except for item 11, which is assessed as follows. Two (2) pre-trial conferences were held in this file on October 27 and December 7, 1999, for a total of 2.25 hours. Since subsection 2(2) of Tariff B provides that an assessment officer shall not allocate a number of units that includes a fraction, I will allow three units for those services for a total of $675.00 (3 units x 2.25 hours). The plaintiff's counsel fees are assessed at $10,553.54 ($9,175.00 plus $1,378.54 for taxes).
[5] As for the $614.03 claimed for disbursements, Mr. Leduc's explanations have satisfied me that this amount is reasonable and justifiable in this case.
[6] The plaintiff's costs in this case are therefore assessed and allowed in the amount of $11,167.57.
________________________
MICHELLE LAMY
ASSESSMENT OFFICER
MONTRÉAL, QUEBEC
April 3, 2001
Certified true translation
Sophie Debbané, LL.B.
FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: T-2006-95
BETWEEN:
LES INDUSTRIES S.L.M. INC.
Plaintiff
AND
HER MAJESTY THE QUEEN
Defendant
ASSESSMENT OF COSTS ON MARCH 20, 2001
REASONS OF M. LAMY, ASSESSMENT OFFICER
PLACE OF ASSESSMENT: Montréal, Quebec
DATE OF REASONS: April 3, 2001
APPEARANCES: Bertrand Leduc for the Plaintiff
SOLICITORS OF RECORD:
Bertrand Leduc For the Plaintiff
Montréal, Quebec
Morris Rosenberg For the Defendant
Deputy Attorney General of Canada
Ottawa, Ontario
FEDERAL COURT OF CANADA
TRIAL DIVISION
Date: 20010403
Docket: T-2006-95
BETWEEN:
LES INDUSTRIES S.L.M. INC.
Plaintiff
AND
HER MAJESTY THE QUEEN
Defendant
ASSESSMENT OF COSTS - REASONS