BETWEEN:
Appellant,
and
CERTIFICATE OF COSTS
I CERTIFY that I have taxed the party and party costs of the Respondent in this proceeding under the authority of subsection 153(1) of the Tax Court of Canada Rules (General Procedure) and I ALLOW THE SUM OF $2,542.00.
Signed at Toronto, Ontario, this 4th day of August 2009.
BETWEEN:
HAYDN PUGH,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
Barbara Tanasychuk, T.O., T.C.C.
[1] This taxation came on for hearing by way of a telephone conference call on July 30, 2009. It follows a Judgment by former Justice Louise Lamarre Proulx dated January 19, 2007, wherein the appeal from an assessment made under the Income Tax Act for the 2000 taxation year was dismissed, with costs.
[2] At the time appointed for the hearing of this taxation of costs, an unsuccessful attempt to contact the Appellant was made. In accordance with Rule 13 of the Tax Court of Canada Rules (General Procedure), the Appellant was contacted thirty minutes thereafter, at which time he requested an adjournment of this hearing. The Appellant’s request for an adjournment was denied.
[3] The Appellant chose not to participate in this hearing. Ms. Stéphanie Côté represented the Respondent.
[4] The Respondent’s Bill of Costs is as follows:
Tariff “B”
1.(1) Services of Counsel:
1.(1)a) For all services in a proceeding prior to an examination
for discovery $350.00
1.(1)b) For a discovery of documents or inspection of
property $100.00
1.(1)c) For taxation of costs $350.00
1.(1)e) For preparation for and attendance at a status hearing
(June 29th, 2006) $125.00
1.(1)g) For preparation for hearing $350.00
1.(1)h) For conduct of the hearing for each day or part
thereof (January 12th, 2007) $1,000.00
1.(1)i) For all services after judgment $150.00
TOTAL COSTS: $2,425.00
1.(2) Disbursements
Fees for research – Exhibit R-1 (en liasse) $5.00
Courier – Exhibit R-2 $5.00
Service – Exhibit R-3 (en liasse) $107.00
§ Invoice P-946670 - $26.81
§ Invoice P-118474 - $29.20
§ Invoice P-120767 - $50.99
TOTAL DISBURSEMENTS: $117.00
TOTAL COSTS AND DISBURSEMENTS: $2,542.00
[5] The amounts claimed for counsel fees are proper and in accordance with Schedule II, Tariff B. I will accordingly allow the full amount claimed for counsel fees of $2,425.00.
[6] The amounts claimed for disbursements were supported by copies of invoices. I am satisfied that the disbursements were essential for the conduct of the proceeding. I will accordingly allow the amount of $117.00 for disbursements.
[7] The Bill of Costs is taxed and $2,542.00 is allowed. A Certificate in that amount will be issued.
Signed at Toronto, Ontario, this 4th day of August 2009.
“B.G. Tanasychuk”
Taxing Officer