Date: 20020122

                                                                                                                              Docket: A-408-01

Neutral Citation: 2002 FCA 27

BETWEEN:

ANNE DUCHESNAY

Appellant

- and -

In the matter of the Income Tax Act,

- and -

In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following Acts: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act;

Respondent

ASSESSMENT OF COSTS - REASONS

FRANÇOIS PILON

Assessment Officer

[1]         On August 1, 2001, the Court dismissed the appellant's motion to stay the execution of the trial order in the following words:

"[Translation] The motion to stay the execution of the trial order and the sale of the seized movable property is dismissed with costs."

[2]         On September 4, 2001, Mr. Louis Sébastien, the respondent's counsel, filed his bill of costs and asked that it be assessed without the personal appearance of the parties. Mr. William Noonan, the appellant's counsel, has not filed any written submissions in opposition to this bill.

[3]         I think it is premature to assess the costs of the motion at this stage of the proceedings. The Court ruled on an interlocutory application, as the appeal had not yet been heard on the merits. Furthermore, the wording of the order disposing of the costs is essential. The motion was dismissed with costs and without further detail, which in my opinion means "with costs to follow the final disposition of the case".

[4]         Accordingly, the respondent's bill of costs will not be assessed.

Halifax, Nova Scotia

January 22, 2002

                        François Pilon

                     Assessment Officer

Certified true translation

Suzanne M. Gauthier, LL.L., Trad. a.

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

FILE NO:                               A-408-01

BETWEEN:

ANNE DUCHESNAY

Appellant

- and -

In the matter of the Income Tax Act,

Respondent

ASSESSMENT IN WRITING WITHOUT PERSONAL APPEARANCE

REASONS OF:                                  François Pilon, Assessment Officer

PLACE OF ASSESSMENT:Halifax, Nova Scotia

DATE OF REASONS:                        January 22, 2002

SOLICITORS OF RECORD:

Hickson Noonan

Sillery, Quebec                                                                         for the appellant

Morris Rosenberg

Deputy Attorney General of Canada

Ottawa, Ontario                                                                                    for the respondent