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Date: 20000707 Docket: A-376-96 BETWEEN: MCB DEVELOPMENT INC. Appellant AND HER MAJESTY THE QUEEN Respondent TAXATION OF COSTS - REASONS MICHELLE LAMY, TAXING OFFICER [1] The appeal is from a decision of the Tax Court of Canada, dismissed with costs on May 14, 1999. Pursuant to that judgment the respondent on May 25, 2000 filed her bill of costs and asked that it be taxed without a personal appearance by the parties. [2] On June 1, 2000 we forwarded a copy of the bill to the appellant and asked it to submit its comments by June 19, 2000. As no submissions have been made, we are prepared to tax the respondent's costs. [3] The respondent's costs are awarded in the amount of $1,200 for the following Tariff B items: item 19 (5 units), item 22 (2 units/2 hours), item 25 (1 unit) and item 26 (2 units). Under item 26, I reduced the number of units sought to 2 as this action was not opposed. The disbursements in the amount of $433.14 are allowed as such. The evidence submitted indicated that these expenses, in addition to being reasonable, were necessary for the conduct of the case. [4] The respondent's costs resulting from this appeal are taxed in the amount of $1,633.14 and a certificate issued for that amount.
MONTRÉAL, QUEBEC July 7, 2000 Certified true translation Suzanne M. Gauthier, LL.L. Trad. a.
FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD
BETWEEN: MCB DEVELOPMENT INC. Appellant AND HER MAJESTY THE QUEEN Respondent TAXATION OF COSTS WITHOUT PERSONAL APPEARANCE
SOLICITORS OF RECORD:
Sherbrooke, Quebec
Deputy Attorney General of Canada Ottawa, Ontario |
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