Date: 19981207
Docket: T-1816-96
(IN THE MATTER OF: AN ACT RESPECTING EXCISE TAXES)
| BETWEEN: |
G.P.M. ALUMINIUM INC.
Plaintiff
AND:
THE QUEEN
Defendant
ASSESSMENT OF COSTS - REASONS
JOHANNE PARENT, ASSESSMENT OFFICER:
[1] On November 30, 1998, Karine Lahaie-Ruel, representing the defendant in this matter, appeared before me. Despite being duly served, as proven by the affidavit of transmission filed in the record on November 30, 1998, the plaintiff was not represented at the hearing.
[2] The hearing of this assessment follows the order of this Court (Richard Morneau, Prothonotary) dated April 6, 1998, allowing the defendant"s motion to dismiss the action for want of prosecution, with costs.
[3] In her bill of costs, the defendant claims the following amounts:
| Item |
Assessable Service |
Column III/Units |
Amount Claimed |
| 2 |
Preparation and filing of the defence |
5 |
$ 500.00 |
| 4 |
Preparation and filing of an uncontested motion, including all materials |
3 |
$ 300.00 |
| 6 |
Appearance on a motion - 2 units x 1 hour |
2 |
$ 200.00 |
| 7 |
Discovery of documents, including listing, affidavit and inspection |
3 |
$ 300.00 |
| 26 |
Assessment of costs |
3 |
$ 300.00 |
[4] In view of the factors set out in Rules 409 and 400(3) of the Federal Court Rules, the evidence on the record and the fact that this is a relatively simple matter of an appeal from an assessment under section 81.2 of the Excise Tax Act, I have reduced the number of units claimed under all of the items by one unit.
[5] Furthermore, the amount of time claimed under item 6 is reduced to 0.25 hour in view of the time it actually took to hear the motion.
[6] The claim of $ 300.00 for the discovery of documents under item 7 was withdrawn from the bill of costs the day after the hearing by counsel for the defendant in a letter addressed to the undersigned.
[7] Accordingly, the amounts awarded are therefore as follows:
| Item |
Assessable Service |
Column III/Units |
Amount Claimed |
| 2 |
Preparation and filing of the defence |
4 |
$ 400.00 |
| 4 |
Preparation and filing of an uncontested motion, including all materials |
2 |
$ 200.00 |
| 6 |
Appearance on a motion |
1 un. x 0.25 |
$ 25.00 |
| 7 |
Discovery of documents, including listing, affidavit and inspection |
i |
i |
| 26 |
Assessment of costs |
2 |
$ 200.00 |
[8] As for the disbursements claimed under Tariff A, they are allowed as claimed, for a total of $ 96.13.
[9] The defendant"s costs are accordingly allowed in the amount of $ 921.13. A certificate is hereby issued for this amount.
JOHANNE PARENT
JOHANNE PARENT
ASSESSMENT OFFICER
MONTRÉAL, QUEBEC
December 7, 1998
Certified true translation
| M. Iveson |
FEDERAL COURT OF CANADA
TRIAL DIVISION
Date: 19981207
Docket: T-1816-96
(IN THE MATTER OF: AN ACT RESPECTING EXCISE TAXES)
Between:
G.P.M. ALUMINIUM INC.
| Plaintiff |
AND:
THE QUEEN
| Defendant |
ASSESSMENT OF COSTS - REASONS
| FEDERAL COURT OF CANADA |
| TRIAL DIVISION |
| NAMES OF COUNSEL AND SOLICITORS OF RECORD |
| COURT FILE NO.: T-1816-96 |
| STYLE OF CAUSE: |
| G.P.M. ALUMINIUM INC. |
| Plaintiff |
| AND: |
| THE QUEEN |
| Defendant |
| PLACE OF ASSESSMENT: Montréal, Quebec |
| DATE OF ASSESSMENT: November 30, 1998 |
| ASSESSMENT OF COSTS - REASONS OF J. PARENT, ASSESSMENT OFFICER |
| DATE OF REASONS: December 7, 1998 |
| APPEARANCE: |
| Karine Lahaie-Ruel for the defendant |
| SOLICITORS OF RECORD: |
| MENDELSOHN ROSENTZVEIG SHACTER for the plaintiff |
| Montréal, Quebec |
| DEPARTMENT OF JUSTICE CANADA for the defendant |
| Montréal, Quebec |