T-40-92
IN THE MATTER OF the Income Tax Act
BETWEEN: CORPORATION A.A.S. S.A.
Plaintiff
AND:
HER MAJESTY THE QUEEN
Defendant
ASSESSMENT OF COSTS - REASONS
JOHANNE PARENT
ASSESSMENT OFFICER
On October 4, 1999, Ms. Suzanne Morin, the defendant's representative, appeared before me for the assessment of the costs in this case. The plaintiff, although duly served with the bill of costs and the notice of appointment, was not present.
This assessment was heard pursuant to the order of the Honourable Madam Justice McGillis, dated December 2, 1998, dismissing the action with costs.
The amounts claimed under items 2, 25 and 26 are allowed as requested.
The claim concerning the disbursements requested for some shorthand costs is refused. Questioned at the hearing on the reason for this expenditure (item 1(4) of Tariff B - FCR, 1998), Ms. Morin stated that the said shorthand notes were to be used in preparing the defence or in preparing for the hearing on the merits. These are shorthand notes taken on September 28, 1989 in the Tax Court of Canada. The action in this matter began in the Federal Court on January 8, 1992 and the defence was filed in the Registry on February 20, 1992. According to the invoice attached as evidence, the said transcript was supplied to the defendant in April 1992, thus several months after the filing of the defence. As to the hearing of this matter, there is nothing in the record to suggest that it was an issue therein.
Consequently, the defendant's costs are allowed in the amount of $1,000. A certificate shall issue for that amount.
MONTRÉAL, QUEBEC, THIS 28TH DAY OF OCTOBER, 1999.
JOHANNE PARENT
ASSESSMENT OFFICER
Certified true translation
Bernard Olivier
Federal Court of Canada
Trial Division
Date: 19991028
Docket: T-40-92
Between:
CORPORATION A.A.S. S.A.
Plaintiff
- and -
HER MAJESTY THE QUEEN
Defendant
ASSESSMENT OF COSTS - REASONS
FEDERAL COURT OF CANADA
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE NO: T-40-92
IN THE MATTER OF the Income Tax Act
BETWEEN: CORPORATION A.A.S. S.A.
Plaintiff
AND:
HER MAJESTY THE QUEEN
Defendant
PLACE OF ASSESSMENT: Montréal, Quebec
DATE OF ASSESSMENT: October 4, 1999
REASONS OF ASSESSMENT OFFICER, JOHANNE PARENT
DATE OF ASSESSMENT REASONS: October 28, 1999
APPEARANCES:
Suzanne Morin for the defendant
SOLICITORS OF RECORD:
SPIEGEL, SOHMER
Montréal, Quebec for the plaintiff
DEPUTY ATTORNEY GENERAL OF CANADA
Ottawa, Ontario for the defendant