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     Date: 19981217

     Docket: ITA-6176-97

         In re the Income Tax Act

     and

         In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act,

Between:


DANIELLE GLODE

50 chemin du Moulin

Lac Beauport, Quebec

G0A 2C0

     Judgment debtor

     TAXATION OF COSTS - REASONS

MARC D. REINHARDT, taxing officer

(1)      On May 27, 1998 Nadon J. ordered the judgment debtor to compensate the judgment creditor for costs incurred by his counsel in connection with the hearing of the case at bar, including the latter's travel costs.

(2)      The parties were duly summoned to Ottawa for December 7, 1998 for taxing of the judgment creditor's bill of costs. Only the judgment creditor was represented. As I was persuaded that the summons in the case at bar had in fact been served on the judgment debtor and her counsel, I proceeded with the taxation and noted the judgment creditor's bill of costs, which reads as follows:

            

     ITEM      PROCEDURE      UNIT      AMOUNT

     7      Disclosure of documents,

         including affidavit      5      $500.00

     13(a)      Preparation for hearing      5      $500.00

     14(1)      Hearing (1998-05-27) 1 hour      3      $300.00

     24      Travel by counsel for hearing      5      $500.00

     26      Taxation of costs      6      $600.00

                

         SUB-TOTAL FEES          $2,400.00

     1(4)      Travel costs of counsel for

         judgment creditor          $880.20

         TOTAL FEES + DISBURSEMENTS          $3,280.20

(3)      This bill of costs is identical to that submitted for taxation in case ITA-6175-97, Clément Glode.

(4)      For the reasons explained to counsel for the judgment creditor at the hearing, I simply cannot award fees and disbursements here for services which, if I may so put it, "benefited" both cases in question and which have already been offset in the taxation of the sister case, namely ITA-6175-97. Both cases were heard by the Court together and were not the subject of separate hearings or orders. I can only provide compensation in the case at bar for separate services not related to the preparation and adjudication of the first case.

(5)      The following is the breakdown of the amounts which I award for costs:

     ITEM      UNIT      AMOUNT

     7      3      $300.00

     13(a)      3      $300.00

     14(1)      0      $0.00

     24      0      $0.00

        

     26      0      $0.00

            

         TOTAL FEES      $600.00

(6)      On disbursements, as mentioned at the hearing, I award the sum of $0.00.

(7)      The judgment creditor"s bill of costs is thus taxed and allowed in the amount of $600.00. A certificate will be issued for this amount.

     MARC D. REINHARDT

     TAXING OFFICER

Ottawa, Ontario

December 17, 1998

Certified true translation

Bernard Olivier, LL. B.


FEDERAL COURT OF CANADA

     DATE: 19981217

     DOCKET: ITA-6176-97

In re the Income Tax Act

     and

In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act,

Between:

DANIELLE GLODE

50 chemin du Moulin

Lac Beauport, Quebec

     G0A 2C0

     Judgment debtor

     TAXATION OF COSTS - REASONS


     FEDERAL COURT OF CANADA TRIAL DIVISION

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE No:      ITA-6176-97

STYLE OF CAUSE:      In re the Income Tax Act

                 and

             In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act,

             Between:

             DANIELLE GLODE

             50 chemin du Moulin

             Lac Beauport, Quebec

             G0A 2C0

     Judgment debtor

PLACE OF HEARING:      Ottawa, Ontario

DATE OF HEARING:      December 7, 1998

TAXATION - REASONS:      Marc D. Reinhardt

DATE OF REASONS :      December 17, 1998

APPEARANCE:

Étienne Trépanier          for the judgment creditor

No one              for the judgment debtor

SOLICITORS OF RECORD:

Morris Rosenberg          for the judgment creditor

Deputy Attorney General of Canada

Pierre Rivard

Aubut, Chabot

900, boul. René-Lévesque est, bur. 600

C.P. 910

Québec, Quebec

G1R 2B5

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.