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Docket: 93-1350(IT)G |
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BETWEEN: |
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SATWANT AUJLA, |
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Appellant, |
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and |
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HER MAJESTY THE QUEEN, |
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Respondent. |
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CERTIFICATE OF COSTS |
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I CERTIFY that I have taxed the party and party costs of the Respondent in |
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this proceeding under the authority of subsection 153(1) of the Tax Court of Canada Rules(Genera Procedure) and, I allow the sum of $1,348.03. |
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DATED at Toronto, Canada, this 5th day of May 2003. |
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"B.G. Tanasychuk" |
Taxing Officer
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Citation: 2003TCC315 |
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Date: 20030505 |
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Docket: 93-1350(IT)G |
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BETWEEN: |
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SATWANT AUJLA, |
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Appellant, |
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and |
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HER MAJESTY THE QUEEN, |
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Respondent. |
REASONS FOR TAXATION
[1] This taxation came on for hearing on March 27, 2003. It follows a Judgment of the Honourable Judge Bonner dated August 1, 1995, wherein the appeals from the assessments made under the Income Tax Act against assessments for the 1987, 1988 and 1989 taxation years were dismissed, with costs. Although this taxation was scheduled to proceed by way of telephone conference, the Appellant attended at the premises of the Tax Court of Canada in Toronto. Mr. Michael Appavoo, who represented the Respondent, was contacted by telephone and the taxation of costs proceeded.
[2] The Bill of Costs submitted by the Respondent is as follows:
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1.(1) |
Services of Counsel: |
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1(1)(a) |
For all services in a proceeding prior to an Examination for Discovery |
250.00 |
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For Status Hearing ($250.00 ¸ 2 appeals) |
125.00 |
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For taxation of costs |
250.00 |
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1(1)(c) |
For preparation for hearing ($250.00 ¸ 2 appeals) |
125.00 |
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1(1)(d) |
For conduct of the hearing for each day or part thereof ($750.00 ¸ 2 appeals) |
375.00 |
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1(1)(e) |
For all services after judgment |
125.00
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TOTAL FEES: |
$1,250.00 |
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1.(2) |
Disbursements |
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Photocopying CCG (5/6 of $91.56) & Toronto Legal Copies (5/6 of $26.08) |
98.03 |
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TOTAL DISBURSEMENTS: |
98.03 |
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TOTAL FEES & DISBURSEMENTS: |
$1,348.03 |
[3] At the outset, Mr. Aujla expressed uncertainty as to what costs were being taxed. Mr. Aujla was advised that the Bill of Costs being taxed related to his appeals before the Tax Court of Canada, which were dismissed, with costs.
[4] Mr. Appavoo reviewed each item on the Bill of Costs and provided an explanation for each item claimed. Mr. Aujla did not dispute any of the items claimed for counsel fees. Mr. Aujla's only comment was that the amount claimed for photocopying was "high".
[5] I am satisfied that the amounts claimed for counsel fees are proper and in accordance with the Tariff. I will accordingly allow the full amount claimed for counsel fees of $1,250.00. Invoices supported the amount claimed for photocopies. I am satisfied that the disbursement was essential for the conduct of the appeal and will allow the full amount claimed of $98.03.
[6] The bill of costs in the amount of $1,348.03 is taxed and $1,348.03 is allowed. A certificate in that amount will be issued.
Signed at Toronto, Canada this 5th day of May 2003.
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"B.G. Tanasychuk" |
Taxing Officer