Date: 20020122
Docket: A-408-01
Neutral Citation: 2002 FCA 27
BETWEEN:
ANNE DUCHESNAY
Appellant
- and -
In the matter of the Income Tax Act,
- and -
In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following Acts: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act;
Respondent
ASSESSMENT OF COSTS - REASONS
FRANÇOIS PILON
Assessment Officer
[1] On August 1, 2001, the Court dismissed the appellant's motion to stay the execution of the trial order in the following words:
"[Translation] The motion to stay the execution of the trial order and the sale of the seized movable property is dismissed with costs."
[2] On September 4, 2001, Mr. Louis Sébastien, the respondent's counsel, filed his bill of costs and asked that it be assessed without the personal appearance of the parties. Mr. William Noonan, the appellant's counsel, has not filed any written submissions in opposition to this bill.
[3] I think it is premature to assess the costs of the motion at this stage of the proceedings. The Court ruled on an interlocutory application, as the appeal had not yet been heard on the merits. Furthermore, the wording of the order disposing of the costs is essential. The motion was dismissed with costs and without further detail, which in my opinion means "with costs to follow the final disposition of the case".
[4] Accordingly, the respondent's bill of costs will not be assessed.
Halifax, Nova Scotia
January 22, 2002
François Pilon
Assessment Officer
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE NO: A-408-01
BETWEEN:
ANNE DUCHESNAY
Appellant
- and -
In the matter of the Income Tax Act,
Respondent
ASSESSMENT IN WRITING WITHOUT PERSONAL APPEARANCE
REASONS OF: François Pilon, Assessment Officer
PLACE OF ASSESSMENT:Halifax, Nova Scotia
DATE OF REASONS: January 22, 2002
SOLICITORS OF RECORD:
Hickson Noonan
Sillery, Quebec for the appellant
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Ontario for the respondent