Date: 20050822

Docket: A-526-01

Citation: 2005 FCA 277

Between:

DANIEL POULIN

Applicant

AND

MINISTER OF NATIONAL REVENUE

Respondent

ASSESSMENT OF COSTS - REASONS

MICHELLE LAMY, ASSESSMENT OFFICER

[1]                This is the assessment of costs due to the applicant following the judgment dated January 30, 2003, allowing his application for judicial review. This assessment proceeded based on the written submissions of the parties.

[2]                In light of these submissions, the fees are awarded as claimed in the amount of $2,214.23 ($1,925 + $134.74 GST + $154.48 QST) for items 1 ($770), 14(a) ($825), 25 ($110) and 26 ($220). We accept the applicant's arguments regarding the complexity of the matter and award the maximum number of units provided under Tariff B for the preparation of the application for

judicial review and counsel's attendance at Court. Further, we have adjusted the amount allowed under item 14 since the hearing was 2.5 hours long.

[3]                Pursuant to the documentation filed, the expenses incurred in this matter are awarded as follows: $50 for the court fees paid in accordance with Tariff A, $736.16 ($688 plus $48.16 GST) for the transcript of the stenographer's notes, $28.84 ($25.08 plus GST/QST) for bailiff fees and $69.02 ($60 plus GST/QST) for various expenses for photocopies, facsimiles and binders. The parking and taxi expenses are denied as they are rather expenses inherent to the operating costs of an office.

[4]                The applicant's costs are therefore assessed and allowed in the amount of $3,098.25. A certificate is issued for that amount.

DATED IN MONTRÉAL, THE 22nd DAY OF AUGUST 2005

Signed: "Michelle Lamy"

MICHELLE LAMY ASSESSMENT OFFICER