Date: 20000707
Docket: A-376-96
BETWEEN:
MCB DEVELOPMENT INC.
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
TAXATION OF COSTS - REASONS
MICHELLE LAMY, TAXING OFFICER
[1] The appeal is from a decision of the Tax Court of Canada, dismissed with costs on May 14, 1999. Pursuant to that judgment the respondent on May 25, 2000 filed her bill of costs and asked that it be taxed without a personal appearance by the parties.
[2] On June 1, 2000 we forwarded a copy of the bill to the appellant and asked it to submit its comments by June 19, 2000. As no submissions have been made, we are prepared to tax the respondent's costs.
[3] The respondent's costs are awarded in the amount of $1,200 for the following Tariff B items: item 19 (5 units), item 22 (2 units/2 hours), item 25 (1 unit) and item 26 (2 units). Under item 26, I reduced the number of units sought to 2 as this action was not opposed. The disbursements in the amount of $433.14 are allowed as such. The evidence submitted indicated that these expenses, in addition to being reasonable, were necessary for the conduct of the case.
[4] The respondent's costs resulting from this appeal are taxed in the amount of $1,633.14 and a certificate issued for that amount.
| (signed) MICHELLE LAMY TAXING OFFICER |
MONTRÉAL, QUEBEC
July 7, 2000
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
| FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20000707 Docket: A-376-96 Between: MCB DEVELOPMENT INC. Appellant and HER MAJESTY THE QUEEN Respondent TAXATION OF COSTS - REASONS |
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| COURT FILE No.: A-376-96 |
BETWEEN:
MCB DEVELOPMENT INC.
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
TAXATION OF COSTS WITHOUT PERSONAL APPEARANCE
| PLACE OF TAXATION: Montréal, Quebec |
| REASONS BY: M. LAMY, TAXING OFFICER |
| DATE OF REASONS: July 7, 2000 |
SOLICITORS OF RECORD:
| Demers, Bureau, Borduas for the appellant |
Sherbrooke, Quebec
| Morris Rosenberg for the respondent |
Deputy Attorney General of Canada
Ottawa, Ontario