Date: 19990927
Docket: 96-718-IT-G
BETWEEN:
HER MAJESTY THE QUEEN,
Applicant,
and
GLOBAL COMMUNICATIONS LIMITED,
Respondent.
Order and reasons for order
Beaubier, J.T.C.C.
[1] In its Reasons for Judgment and formal Judgment on appeal in this matter, the Federal Court of Appeal stated that the Queen "is entitled to one set of costs in the Tax Court of Canada".
[2] Thereupon, counsel for the Queen applied on July 16, 1999 that pursuant to paragraph 147(7)(a) of the Rules, this Court give directions to the taxing officer that:
(1) costs after April 13, 1997 (the date of the Crown's written settlement offer) be twice the tariff amount; and
(2) there be two senior counsel fee's for conduct of the hearing.
Counsel's reasons are set out in the letter of July 16, 1999.
[3] Global's counsel opposes the application for reasons set out in his letter of August 3, 1999, and the Queen's counsel rebutted this in a letter of August 5, 1999, and asked for oral submissions.
[4] The request for oral submissions is denied because the correspondence described is clear and succinct.
[5] The application by the Queen for directions to the taxing officer is also denied because the judgment of the Federal Court of Appeal is just as clear and succinct. It had all the information and argument that it considered necessary and it also had the jurisdiction and power to make the order it did respecting costs. The Federal Court of Appeal ordered one set of costs and it did not embellish or elaborate that order. For that reason the application is denied and the taxing officer is ordered to tax one set of costs on the proper tariff, on the ordinary basis upon which costs are taxed.
Signed at Ottawa, Canada this 27th day of September, 1999.
"D.W. Beaubier"
J.T.C.C.