Date: 20020912
Docket: A-470-01
Neutral citation: 2002 FCA 327
CORAM: LINDEN J.A.
BETWEEN:
THOMAS COSTIGANE
Applicant
- and -
DEPUTY ATTORNEY GENERAL OF CANADA
Respondent
Heard at Toronto, Ontario, on Wednesday, September 11, 2002.
Judgment delivered from the Bench at Toronto, Ontario, on Wednesday, September 11 , 2002.
REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A.
Date: 20020912
Docket: A-470-01
Neutral citation: 2002 FCA 327
CORAM: LINDEN J.A.
BETWEEN:
THOMAS COSTIGANE
Applicant
- and -
DEPUTY ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto,
Ontario, on Wednesday, September 11, 2002)
[1] Following the decision of this Court in Her Majesty the Queen v. Linda Munro, 98 D.T.C. 6443 and based on the reasons articulated by Tax Court Judge R.D. Bell in his judgment of March 16, 2001, we are satisfied that this application for judicial review should be dismissed without costs.
[2] From the record below, we can find no legal or factual errors that require the intervention of this Court.
[3] While the Informal Procedure set out in the Tax Court of Canada Rules contemplates representation by an agent, agents should not be allowed to claim indirectly under Rule 12(3) under the words "such other disbursements," what is clearly denied to them under Rule 11 which restricts allowable fees to the services of counsel.
"B. Malone"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-470-01
STYLE OF CAUSE: THOMAS COSTIGANE
Applicant
- and -
DEPUTY ATTORNEY
GENERAL OF CANADA
Respondent
DATE OF HEARING: WEDNESDAY, SEPTEMBER 11, 2002
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: MALONE J.A.
DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON WEDNESDAY, SEPTEMBER 11, 2002.
DATED: THURSDAY, SEPTEMBER 12, 2002
APPEARANCES BY: Mr. Thomas Costigane
For the Applicant, on his own behalf
Ms. Sointula Kirkpatrick
For the Respondent
SOLICITORS OF RECORD:Thomas Costigane
35 Harvard Road
Guelph, Ontario
N1G 3A2
For the Applicant, on his own behalf
Morris Rosenberg
Deputy Attorney General of Canada
For the Respondent
FEDERAL COURT OF APPEAL
Date: 20020912
Docket: A-470-01
BETWEEN:
THOMAS COSTIGANE
Applicant
- and -
DEPUTY ATTORNEY
GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT
OF THE COURT