T-1715-91
IN THE MATTER OF the Excise Tax Act
| BETWEEN: CLAYTON SHAGAL THE INTERNATIONAL ACHIEVEMENT INC, |
Plaintiff,
AND:
HER MAJESTY THE QUEEN,
Defendant.
TAXATION OF COSTS - REASONS
M. LAMY
TAXING OFFICER
On July 4, 1997, Sherry Rafai Far attended before me to have the defendant's costs taxed after the action was ordered dismissed with costs by the Prothonotary, Richard Morneau, on December 16, 1996. The plaintiff was not represented at the hearing.
Items Taxable services Column III/Units
2 Preparation and filing of defence 7
7 Discovery of documents including affidavit 5
13(a) Preparation for trial
(motion to dismiss, Rule 440) 2
14(a) Attendance in Court
(3 units x 2 hours) 3
26 Taxation of costs 2
At the taxation, Ms. Rafai Far amended her bill to request items 4 and 6 instead of items 13(a) and 14(a), but without changing the number of units. Having regard to the pleadings in the record, it appears that the maximum number of units, as requested for items 2, 7 and 6, is not justified. I allow 4, 3 and 1 units for those items, respectively. Since the hearing of the motion to dismiss lasted 5 minutes, $8.30 is allowed for item 6 (0.083 x $100.00). Items 4 (2 units) and 26 (2 units) are taxed as requested.
Based on the evidence submitted at the hearing, disbursements in the amount of $89.71 for the costs of service ($87.31) and photocopying ($2.40) are found to be reasonable and are allowed.
The costs of the defendant are taxed and allowed in the amount of $1,198.01. A certificate will issue accordingly.
MONTRÉAL, QUEBEC, THIS 8th DAY OF JULY 1997.
MICHELLE LAMY
MICHELLE LAMY
TAXING OFFICER
Certified true translation
C. Delon, LL.L.
Federal Court of Canada
Court file No. T-1715-91
between
| CLAYTON SHAGAL THE INTERNATIONAL ACHIEVEMENT INC., |
Plaintiff,
" and "
| HER MAJESTY THE QUEEN, |
Defendant.
TAXATION OF COSTS - REASONS
| FEDERAL COURT OF CANADA |
| NAMES OF COUNSEL AND SOLICITORS OF RECORD |
| COURT FILE NO: T-1715-91 |
| BETWEEN: CLAYTON SHAGAL THE INTERNATIONAL ACHIEVEMENT INC., |
| Plaintiff, |
| and: |
| HER MAJESTY THE QUEEN, |
| Defendant. |
| PLACE OF TAXATION: Montréal, Quebec |
| DATE OF TAXATION: July 4, 1997 |
| REASONS OF THE TAXING OFFICER, M. LAMY |
| DATE OF REASONS FOR TAXATION: July 8, 1997 |
| APPEARANCES: |
| Sherry Rafai Far for the defendant |
| SOLICITORS OF RECORD: |
| Department of Justice Canada for the defendant |
| Montréal, Quebec |