Federal Court of Appeal Decisions

Date: 20050815

Docket: A-703-02

Citation: 2005 FCA 273

Between:

NANCY GOULET

Applicant

AND

MINISTER OF NATIONAL REVENUE

and

TAX COURT OF CANADA

and

ATTORNEY GENERAL OF CANADA

Respondents

ASSESSMENT OF COSTS -REASONS

MICHELLE LAMY, ASSESSMENT OFFICER

[1]                This is an assessment of costs owed to the respondents pursuant to the judgment of October 21, 2004, dismissing the application for judicial review. As requested, the assessment proceeded without personal appearance of the parties. To date, we have not received any reply to our letter dated July 4 directing the applicant to submit written representations.

[2]                In the circumstances, the respondents' fees are assessed in the amount of $1,800 for the following items of Tariff B: items 2 ($600), 13(a) ($360), 14(a) ($480), 25 ($120) and 26 ($240). Although all the claims are reasonable, we have reduced the number of units for the assessment of costs given that none of it was disputed. With respect to the disbursements incurred in this case in the amount of $459.41, they are allowed as such.

[3]                The respondents' costs are accordingly assessed and allowed in the amount of $2,259.41. A certificate is issued for that amount.

DATED AT MONTRÉAL, THE 15TH DAY OF AUGUST 2005