Federal Court Decisions

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Date: 20060119

Docket: ITA-2062-04

Citation: 2006 FC 53

In the matter of the Income Tax Act,

 

and

 

In the matter of an assessment or

assessments by the Minister of National Revenue

under one or more of the Income Tax Act,

Canada Pension Plan, Employment

Insurance Act,

 

AGAINST:

 

9047-4479 QUEBEC INC. (sometime

carrying on business as SALON DE

BRONZAGE WESTMOUNT)

104-4055 Sainte Catherine Street West,

Montreal, Quebec  H3Z 3J8

 

Judgment Debtor

 

and

 

9137-7028 QUÉBEC INC.

 

Garnishee

 

 

ASSESSMENT OF COSTS – REASONS

MICHELLE LAMY, ASSESSMENT OFFICER

 

[1]               This is the assessment of costs of the judgement debtor following the order rendered on November 29, 2004. On October 18, 2005, we sent a letter by registered mail to the garnishee, requesting that it file its written submissions in connection with the bill of costs submitted on September 28, 2005. Because the envelope was returned, it was re-sent to the personal address of the president of 9047-4479 Québec Inc. No answer to our request has been received up to now.

 

[2]               Under the circumstances, with the exception of item 26, the bill of costs is assessed as submitted, since all claims are reasonable and generally in compliance with the application of Tariff B. We allow two (2) units for the assessment of the bill of costs because this is a simple uncontested proceeding.

 

[3]               A certificate of assessment is therefore issued for an amount of $767.40.

 

Signed: “Michelle Lamy”

MICHELLE LAMY

ASSESSMENT OFFICER

 

 

MONTRÉAL, QUEBEC

January 19, 2006

 

 

Certified true translation

Michael Palles

 


FEDERAL COURT

 

SOLICITORS OF RECORD

 

 

 

DOCKET:                                                                              ITA-2062-04

 

 

STYLE OF CAUSE:                                                              ITA v. 9047‑4479 QUÉBEC INC. (SALON DE BRONZAGE WESTMOUNT)

                                                                                               

 

ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE

 

 

PLACE OF ASSESSMENT:                                                 Montréal, Quebec

 

 

REASONS DELIVERED BY MICHELLE LAMY, ASSESSMENT OFFICER

                                                                                               

 

DATED:                                                                                 January 19, 2006

 

 

 

 

SOLICITORS OF RECORD:

 

John H. Sims, Q.C.

Deputy Attorney General of Canada

Montréal, Québec

FOR THE JUDGEMENT CREDITOR

 

 

 

 

 

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