Chamoun v. Canada (National Revenue)
Court headnote
Chamoun v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2005-07-14 Neutral citation 2005 FCA 258 File numbers A-83-03 Decision Content Date: 20050714 Docket: A-83-03 Citation: 2005 FCA 258 Between: ANTOINE CHAMOUN Applicant AND DEPARTMENT OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] On January 15, 2004, the Court dismissed with costs the application for judicial review filed by the applicant against a judgment of the Tax Court of Canada. The assessment of the respondent's bill of costs proceeded on the basis of the parties' written submissions. [2] After reviewing the respondent's fees, they are set in the amount of $2,160.00 for the following items of Tariff B: items 2 (7 units), 13 (3 units), 14 (2 units x 2 hours), 25 (1 unit) and 26 (3 units). All of the claims are reasonable and are in accordance with the application of the Tariff in general. I reduced the number of units claimed for the assessment of costs to 3 since the proceeding was one that is relatively simple to prepare. As the value of the unit was amended on April 1, 2005, increased from $110 to $120, the fees were calculated accordingly. [3] In terms of disbursements, the respondent is claiming $3,777.83 for photocopies ($2,117.25), transcripts ($1,543.48), bailiff fees ($102.10) and messenger fees ($15). Given that the evidence used before the Tax Court of Canada was the same for three dockets heard at the same time, i…
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Chamoun v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2005-07-14 Neutral citation 2005 FCA 258 File numbers A-83-03 Decision Content Date: 20050714 Docket: A-83-03 Citation: 2005 FCA 258 Between: ANTOINE CHAMOUN Applicant AND DEPARTMENT OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] On January 15, 2004, the Court dismissed with costs the application for judicial review filed by the applicant against a judgment of the Tax Court of Canada. The assessment of the respondent's bill of costs proceeded on the basis of the parties' written submissions. [2] After reviewing the respondent's fees, they are set in the amount of $2,160.00 for the following items of Tariff B: items 2 (7 units), 13 (3 units), 14 (2 units x 2 hours), 25 (1 unit) and 26 (3 units). All of the claims are reasonable and are in accordance with the application of the Tariff in general. I reduced the number of units claimed for the assessment of costs to 3 since the proceeding was one that is relatively simple to prepare. As the value of the unit was amended on April 1, 2005, increased from $110 to $120, the fees were calculated accordingly. [3] In terms of disbursements, the respondent is claiming $3,777.83 for photocopies ($2,117.25), transcripts ($1,543.48), bailiff fees ($102.10) and messenger fees ($15). Given that the evidence used before the Tax Court of Canada was the same for three dockets heard at the same time, including the applicant's, I am awarding one-third of the costs incurred for photocopies and transcripts, i.e. $705.75 and $514.49. The other disbursements are allowed as claimed. [4] The respondent's costs are assessed and allowed in the amount of $3,497.34. A certificate is issued for that amount. DATED AT MONTRÉAL, THE 14th DAY OF JULY 2005 Signed: "Michelle Lamy" MICHELLE LAMY ASSESSMENT OFFICER Certified true translation Kelley A. Harvey, BCL, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD COURT DOCKET NO.: A-83-03 Between: ANTOINE CHAMOUN Applicant AND DEPARTMENT OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS IN WRITING+ LIEU DE TAXATION: Montréal, Quebec REASONS OF MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS: July 14, 2005 SOLICITORS OF RECORD: John Sims Deputy Attorney General of Canada Ottawa, Ontario For the respondent
Source: decisions.fca-caf.gc.ca