Date: 20010914
Docket: 97-3805-IT-G
BETWEEN:
PATRICK VILLENEUVE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasonsfor Taxation
Tanasychuk, T.O., T.C.C.
[1] This taxation came on for hearing on July 10, 2001, by means of a telephone conference call. It follows an Amended Judgment of the Honourable Judge McArthur dated January 13, 2000, wherein costs were awarded to the Respondent. The Appellant represented himself and Ms. Rosemary Fincham represented the Respondent.
[2] The Bill of Costs as submitted by the Respondent is as follows:
Item No. Item Fees Disbursements
B1(1)a Services prior to Examination
for discovery $ 375.00
1(1)b Motion for Particulars
April 9, 1998 $ 375.00
B1(1)b Motion to Amend Reply to
Amended Notice of Appeal $ 375.00
B1(1)b Status hearing
May 28, 1999 $ 375.00
B1(1)b Taxation of Costs $ 375.00
B1(1)c Preparation for hearing $ 500.00
B1(1)d Conduct of hearing
(1 day x $1,250.00) $1,250.00
B1(1)e Services after Judgment $ 250.00
$3,875.00
B1(2) Photocopies of Respondent's
Pleadings and productions
(1236 x .20) $ 274.20
TOTAL FEES $3,875.00
TOTAL DISBURSEMENTS $ 274.20
SUBTOTAL $4,122.20
[3] It should be noted that Mr. Villeneuve requested that his wife, who is not a lawyer, represent him on this taxation of costs. That request was denied, on the basis that Mrs. Villeneuve does not fall within the definition of "counsel" as set out in subsection 17.1(2) of the Tax Court of Canada Act.
[4] Ms. Fincham reviewed each item claimed for counsel fees on the Bill of Costs. She submitted that the amount claimed for counsel fees totalling $3,875.00 was in accordance with Schedule II, Tariff B of the Tax Court of Canada Rules (General Procedure).
[5] Ms. Fincham stated that the claim for disbursements totalling $274.20, represented the cost of photocopying the Respondent's pleadings, productions and books of authorities. The total copies made totalled 1,236 pages at the rate of $.20 per page.
[6] Mr. Villeneuve's submissions were brief. He submitted that he did not believe that the Respondent was entitled to costs and did not agree with the submissions made by Ms. Fincham. Furthermore, he stated that when he was in Court the Judge "disallowed the costs".
[7] Ms. Fincham made a brief reply to the Appellant's submissions. She stated that the Judgment of the Court was clear. Costs were awarded to the Respondent and as such, the costs claimed by the Respondent should be allowed.
[8] I agree with Ms. Fincham. The Court's Judgment is clear in awarding costs to the Respondent. The amounts claimed for counsel fees are in accordance with Schedule II, Tariff B and are allowed in the full amount of $3,875.00.
[9] With respect to the claim for photocopies, I am satisfied that the copies made were necessary for the conduct of the appeal. I will allow the full amount claimed of 1,236 copies at $.20 per page, for a total of $247.20, not $274.20, as set out in the Bill of Costs.
[10] The Bill of Costs of the Respondent is taxed and the amount of $4,122.20 is allowed. A certificate in that amount will be issued.
Dated at Toronto, Ontario this 14th day of September 2001.
"B.G. Tanasychuk"
Taxing Officer
2001-591(GST)I
BETWEEN:
ROBERT D. PARTRIDGE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeals heard on August 8, 2001, at Kingston, Ontario, by
the Honourable Judge Gerald J. Rip
Appearances
For the Appellant: The Appellant himself
Counsel for the Respondent: Rosemary Fincham
JUDGMENT
The appeal from the assessment made under Part IX of the Excise Tax Act for the period from January 1, 1997 to December 31, 1999, is allowed, without costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in order to delete the penalty assessed pursuant to section 275 of that statute.
The appellant is entitled to no further relief.
Signed at Ottawa, Canada, this 24th day of August 2001.
J.T.C.C.
2001-590(IT)I
BETWEEN:
ROBERT D. PARTRIDGE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeals heard on August 8, 2001, at Kingston, Ontario, by
the Honourable Judge Gerald J. Rip
Appearances
For the Appellant: The Appellant himself
Counsel for the Respondent: Rosemary Fincham
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1997 and 1998 taxation years are dismissed.
Signed at Ottawa, Canada, this 24th day of August 2001.
J.T.C.C.