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 $5,292.45.
Signed at Toronto, Ontario, this 8th day of December 2009.
BETWEEN:
JON STEPHEN KILBRIDE,
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 Wednesday, November 25, 2009. It follows a Judgment of the Honourable Justice Diane Campbell of this Court dated October 30, 2007, wherein appeals of assessments under the Income Tax Act for the 2001 and 2002 taxation years were dismissed, with costs. The Appellant represented himself and Mr. John W. Smithers represented the Respondent.
[2] The Bill of Costs submitted by the Respondent is as follows:
FEES (Class A)
1.(1) (a) For all services prior to examination for discovery $350.00
(b) For discovery of documents or inspection of property 100.00
(c) For motion 350.00
(c) For taxation of costs 350.00
(d) For preparation for and attendance at a 350.00
pre-hearing conference
(g) For preparation for hearing 350.00
(h) For conduct of hearing (3 days) 3,000.00
(i) For all services after Judgment 150.00
TOTAL FEES $5,000.00
DISBURSEMENTS
1.(2) Photocopies of Motion Record (12 pp x 3 copies @ $7.20
$0.20 / pg)
Photocopies of Reply (7 pp x 3 copies @ $0.20 / pg) 4.20
Photocopies of List of Documents (6 pp x 3 copies x $0.20 / pg) 3.60
(without attachments)
Dynamex 19.82
ePrint – Copy of File re Draft List of Documents 75.12
ePrint – Copy of List of Documents 35.55
ePrint – Books of Documents for Hearing 146.96
TOTAL DISBURSEMENTS $292.45
TOTAL FEES 5,000.00
TOTAL FEES AND DISBURSEMENTS $5,292.45
[3] Mr. Kilbride did not dispute any of the items on the Respondent’s Bill of Costs, although he did not consent to the amounts claimed.
[4] Mr. Smithers stated that the amounts claimed on the Bill of Costs were in accordance with the Tariff of the Tax Court of Canada Rules (General Procedure) and were fair and reasonable.
DECISION
[5] The counsel fees claimed are in accordance with the Tariff and I will allow the amount of $5,000.00 for counsel fees. The disbursements incurred are reasonable and I am satisfied that they were essential for the conduct of the litigation. I allow the sum of $292.45 for disbursements.
[6] The Respondent’s Bill of Costs is taxed and $5,292.45 is allowed. A Certificate in that amount will be issued.
Signed at Toronto, Ontario, this 8th day of December 2009.
“B.G. Tanasychuk”
Taxing Officer