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                                                                                                                                  Date: 20001106

                                                                                                                              Docket: A-663-98

BETWEEN:

                                                                UNIWARE INC.

                                                                                                                                            Appellant

                                                                          AND

                                                    HER MAJESTY THE QUEEN

                                                                                                                                        Respondent

                                            ASSESSMENT OF COSTS – REASONS

MICHELLE LAMY, ASSESSMENT OFFICER

[1]         This is an appeal from a decision by the Tax Court of Canada dismissed with costs on May 30, 2000. On September 26, 2000 the respondent filed her bill of costs and asked that it be assessed without a personal appearance by the parties. In this regard, the appellant made its written submissions on October 18, 2000 and the respondent filed a reply on October 23, 2000.

[2]         In view of these submissions and the general application of Tariff B, the respondent's fees resulting from this appeal are allowed as follows:

·            the applications made pursuant to items 19 (5 units), 22 (2 units x 1 hour) and 26 (4 units) are awarded as they were not contested;


·            the respondent will not be entitled to costs under item 21(a) for amendment of the appeal record as the Court did not award her costs in its Order of August 24, 1999;

·            the respondent claimed $100 for services rendered after judgment: this claim is allowed as it is reasonable and justified;

·            the fees which may be claimed under Tariff B for services rendered in an appeal heard pursuant to Part 6 of the Federal Court Rules are set out in items 16 to 22: for this reason, I cannot allow the applications made under items 1 and 13 of the tariff.

[3]         The disbursements incurred by the respondent in the amount of $502.37 are allowed as such.

[4]         This bill of costs is accordingly assessed in the amount of $1,702.37. A certificate is issued for this amount.

                     MICHELLE LAMY

                ASSESSMENT OFFICER

MONTRÉAL, QUEBEC

November 6, 2000

Certified true translation

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


             FEDERAL COURT OF CANADA

                        APPEAL DIVISION

                                                      Date: 20001106

                                                   Docket: A-663-98

Between:

                           UNIWARE INC.

                                                                 Appellant

                                    - and -

                HER MAJESTY THE QUEEN

                                                             Respondent

       ASSESSMENT OF COSTS – REASONS


                                                 FEDERAL COURT OF CANADA

                                                             APPEAL DIVISION

                            NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE No.:                                         A-663-98

BETWEEN:

                                                                UNIWARE INC.

                                                                                                                                            Appellant

                                                                          AND

                                                    HER MAJESTY THE QUEEN

                                                                                                                                        Respondent

ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE

PLACE OF ASSESSMENT:                          Montréal, Quebec

REASONS BY:                                              M. LAMY, TAXING OFFICER

DATE OF REASONS:                                   November 6, 2000

SOLICITORS OF RECORD:

Malo, Dansereau                                               for the appellant

Montréal, Quebec

Morris Rosenberg                                              for the respondent

Deputy Attorney General of Canada

Ottawa, Ontario

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