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                                                                                                                                Date:    20000411

                                                           Docket: ITA-3874-92

BETWEEN:

                                                In the matter of the Income Tax Act

- and -

In the matter of an assessment or assessments by the

Minister of National Revenue pursuant to one or more of

the following Acts: the Income Tax Act, the Canada

Pension Plan, the Unemployment Insurance Act, 1971

AGAINST:

EMBELLISSEMENT MONTMORENCY INC.

- and -

GASTON LAPERRIÈRE

Opposing party

ASSESSMENT OF COSTS - REASONS

MICHELLE LAMY, ASSESSMENT OFFICER

[1]         These reasons are given pursuant to the order made on October 28, 1992, by this Court, allowing the motion to dismiss an objection with costs in favour of Her Majesty. The assessment took place on April 6 by conference call, in the presence of Étienne Trépanier of the Department of Justice. G. Marc Henry, counsel for the opposing party, informed us on April 5 that he had no instructions to oppose this bill because he was unable to contact his client.

                                                                                                                                                      ...2)


[2]         In light of the above, the fees claimed in Her Majesty's bill under items 5 (5 units), 6 (2 units/1 hour) and 25 (1 unit) of Tariff B, Column III, are awarded as claimed. At the assessment, Mr. Trépanier agreed to withdraw his claim under item 24. Under item 26, assessment of costs, we are reducing the claim to 2 units since this proceeding is unopposed.

[3]         The disbursements in the amount of $773.76 for printing, service and travel costs are awarded as claimed.

[4]         Her Majesty's costs in this matter are accordingly assessed in the amount of $1,773.76, and a certificate is issued for this amount.

                                                                                                                    Michelle Lamy             

                                                                                                        MICHELLE LAMY

                                                                                                   ASSESSMENT OFFICER

MONTRÉAL, QUEBEC

April 11, 2000

Certified true translation

Martine Brunet, LL.B.


FEDERAL COURT OF CANADA

TRIAL DIVISION

Date: 20000411

Docket: ITA-3874-92

BETWEEN:

In the matter of the Income Tax Act

- and -

In the matter of an assessment or assessments by the Minister of National Revenue pursuant to one or more of the following Acts:

the Income Tax Act, the Canada Pension Plan, the Unemployment Insurance Act, 1971

AGAINST:

EMBELLISSEMENT MONTMORENCY INC.

- and -

GASTON LAPERRIÈRE

Opposing party

                                                                                 

ASSESSMENT OF COSTS - REASONS

                                                                                 


                                                 FEDERAL COURT OF CANADA

                                                              TRIAL DIVISION

                            NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE No.:     ITA-3874-92

BETWEEN:

In the matter of the Income Tax Act

- and -

In the matter of an assessment or assessments by the

Minister of National Revenue pursuant to

one or more of the following Acts: the Income Tax Act,

the Canada Pension Plan, the Unemployment Insurance Act, 1971

AGAINST:

EMBELLISSEMENT MONTMORENCY INC.

- and -

GASTON LAPERRIÈRE

Opposing party

ASSESSMENT OF COSTS BY CONFERENCE CALL, APRIL 6, 2000

REASONS OF M. LAMY, ASSESSMENT OFFICER

PLACE OF ASSESSMENT:           Montréal, Quebec

DATE OF REASONS:                    April 11, 2000

APPEARANCES:                            Étienne Trépanier for the judgment creditor

SOLICITORS OF RECORD:

Justice Canada                                                                          for the judgment creditor

Ottawa, Ontario

Quessy, Henry, St-Hilaire                                                          for the opposing party

Québec, Quebec

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