Date: 20000906
Docket: 96-4119-IT-G
BETWEEN:
JAMES ALBRIGHT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasonsfor Taxation
Tanasychuk, T.O., T.C.C.
[1] This taxation came on for hearing on May 4, 2001, by means of a telephone conference call. It follows a Judgment of the Honourable Judge Mogan dated November 1, 1999, in which he dismissed the appeals from assessments made under the Income Tax Act for the 1989, 1990, 1991, 1992 and 1993 taxation years, with costs. The appellant represented himself and Mr. Brent Cuddy represented the Respondent.
[2] The Bill of Costs as submitted by the Respondent is as follows:
Class A
Tariff "B"
1.(1) Services of Counsel:
1(1)(a) For all services in a proceeding prior to an
examination for discovery $ 250.00
1(1)(b) For status hearing $ 250.00
1(1)(c) For preparation for hearing $ 250.00
1(1)(d) For conduct of the hearing for each day $ 750.00
or part thereof (September 9, 1998, 1/2
of one day)
1(1)(e) For all services after Judgment $ 125.00
TOTAL COSTS: $1,625.00
1.(2) DISBURSEMENTS
Photocopying:
The Printing House $ 217.18
The Printing House 38.94
TOTAL DISBURSEMENTS: $ 256.12
TOTAL FEES & DISBURSEMENTS: $1,881.12
1(1)(b) For taxation of costs $ 250.00
[3] Counsel for the Respondent reviewed each item claimed on the Bill of Costs. All amounts claimed for services of counsel were in accordance with Schedule II, Tariff B. Receipts substantiated the disbursements claimed for photocopies in the amount of $256.12.
[4] The Appellant stated that he disagreed with the Respondent's Bill of Costs in its entirety. While he did not comment on each item claimed on the Bill of Costs, he simply stated that the whole thing was "bogus" and that the process was a "dictatorial set-up".
[5] Each item claimed for counsel fees represents a service rendered by counsel for the Respondent. As such, I find those items to be in order. I will allow the total amount claimed for counsel fees of $1,625.00. I will also allow the additional amount of $250.00 on account of this taxation of costs.
[6] Receipts substantiated the disbursements claimed and I am satisfied that the disbursements were essential for the conduct of the appeal. The full amount claimed of $256.12 on account of disbursements is allowed
[7] The Bill of Costs of the Respondent is taxed and the amount of $2,131.12. A certificate in that amount will be issued.
Dated at Toronto, Ontario, the 6th day of September 2001.
"B.G. Tanasychuk"
Taxing Officer
2001-591(GST)I
BETWEEN:
ROBERT D. PARTRIDGE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeals heard on August 8, 2001, at Kingston, Ontario, by
the Honourable Judge Gerald J. Rip
Appearances
For the Appellant: The Appellant himself
Counsel for the Respondent: Rosemary Fincham
JUDGMENT
The appeal from the assessment made under Part IX of the Excise Tax Act for the period from January 1, 1997 to December 31, 1999, is allowed, without costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in order to delete the penalty assessed pursuant to section 275 of that statute.
The appellant is entitled to no further relief.
Signed at Ottawa, Canada, this 24th day of August 2001.
J.T.C.C.
2001-590(IT)I
BETWEEN:
ROBERT D. PARTRIDGE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeals heard on August 8, 2001, at Kingston, Ontario, by
the Honourable Judge Gerald J. Rip
Appearances
For the Appellant: The Appellant himself
Counsel for the Respondent: Rosemary Fincham
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1997 and 1998 taxation years are dismissed.
Signed at Ottawa, Canada, this 24th day of August 2001.
J.T.C.C.