and
ASSESSMENT OF COSTS -- REASONS
DIANE PERRIER, ASSESSMENT OFFICER
[1] On April 1, 2004, the Federal Court of Appeal dismissed the appeal with costs from a decision by the Tax Court of Canada regarding reassessments by the Minister of National Revenue for the taxation years 1993 to 1996 inclusive.
[2] On July 27, 2005, the respondent filed her bill of costs and asked that it be assessed without personal appearance of the parties. On August 29, 2005, we sent letters to the parties setting out a schedule for filing their submissions. We received a phone call from Mrs. Grenier, Mr. Grenier’s spouse, informing us that he was in the hospital and therefore unable to respond to his bill of costs. Subsequently, we contacted Mr. Grenier, who informed us that he was available to challenge the bill of costs. On December 5, 2005, we once again sent letters to the parties setting out a new schedule. No written submission have been filed to date and I will now proceed with the assessment of costs in accordance with the documentation of record.
[3] The fees claimed are awarded with the exception of item 26. Item 26 is reduced to 2 units since the assessment of costs was not challenged.
[4] All disbursements are awarded with the exception of the service of the Notice of Appearance in the amount of $64.10 because the Notice of Appearance is not an assessable service under Tariff B.
[5] The bill of costs is therefore assessed and allowed in the amount of $3,142.21. An assessment certificate will be issued for that amount.
______________________________
DIANE PERRIER
ASSESSMENT OFFICER
QUÉBEC, QUEBEC
le 10 avril 2006
Certified true translation
François Brunet, LLB, BCL