BETWEEN:

                 JEAN-PIERRE WALSH,

     Appellant,

                 AND

DEPUTY MINISTER OF REVENUE OF QUEBEC,

     Respondent.

     TAXATION OF COSTS - REASONS

M. LAMY

TAXING OFFICER

     This is an appeal from a decision of the Trial Division filed by Jean-Pierre Walsh on December 17, 1996. On April 21, 1997, the respondent filed a motion in the record seeking to have this appeal dismissed under paragraph 52(a) of the Federal Court Act because it was an abuse of process and dilatory. On June 2, 1997, Mr. Walsh discontinued his appeal and since then he has been represented by Jean-Pierre Gagné.

     On June 26, Pierre Séguin filed his bill of costs under Rule 1211 in the amount of $679.70, for the following costs: $600.00 in fees for taxation of costs under item 26 of Tariff B (column III, 6 units) and $39.70 for serving his motion to dismiss the appeal. In response to the appointment issued on July 15, the parties appeared on July 24 for the taxation of costs.

     Because of the appellant's hasty discontinuance, the Court was unable to dispose of the respondent's motion to dismiss on the merits and at the same time deal with the costs of that proceeding, which also explains why the respondent is not seeking any fees under item 21 of Tariff B. In the circumstances, it would be hard for me to allow the respondent's costs for serving that motion as I have no authority to do so.

     At the hearing, Mr. Séguin explained that he was seeking the maximum units provided in column III for taxation of costs because 26 is the only item that allows him to be compensated for the services performed in this case. Given that in this instance no fees can be taxed in accordance with the tariff, I believe that it is unwise to allow any amount as costs for the taxation itself. In order to comply with the spirit of Rule 1211, I invite the parties to reach an agreement.

     For these reasons, no certificate will issue in respect of this taxation.

MONTRÉAL, QUEBEC, THIS 30th DAY OF JULY 1997.

                                    MICHELLE LAMY

                                    MICHELLE LAMY

                                    TAXING OFFICER

Certified true translation

C. Delon, LL.L.

     Federal Court of Canada

    

     Court file No. A-1015-96

between

     JEAN-PIERRE WALSH,

                 Appellant,

     " and "

DEPUTY MINISTER OF REVENUE OF QUEBEC,

                 Respondent.

    

     TAXATION OF COSTS - REASONS

    

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FEDERAL COURT OF CANADA

NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE NO:      A-1015-96

BETWEEN:      JEAN-PIERRE WALSH,

Appellant,

AND

DEPUTY MINISTER OF REVENUE OF QUEBEC,

Respondent.

PLACE OF TAXATION:      Montréal, Quebec

DATE OF TAXATION:      July 24, 1997

REASONS OF THE TAXING OFFICER, M. LAMY

DATE OF REASONS FOR TAXATION:      July 30, 1997

APPEARANCES:

Jean-Pierre Gagné                  for the appellant

Pierre Séguin                  for the respondent

SOLICITORS OF RECORD:

Jean-Pierre Gagné                  for the appellant

Montréal, Quebec

Veillette et Associés                  for the respondent

Montréal, Quebec