IMPÔT c. MICHEL BLAIS
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IMPÔT c. MICHEL BLAIS Court (s) Database Federal Court Decisions Date 2002-06-05 Neutral citation 2002 FCT 644 File numbers ITA-7985-01 Decision Content Date: 20020605 Docket: ITA-7985-01 IN RE the Income Tax Act and IN RE one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Canada Pension Plan and the Employment Insurance Act BETWEEN: THE MINISTER OF NATIONAL REVENUE Judgment creditor AGAINST: MICHEL BLAIS Judgment debtor and DENISE FILTEAU Objector and ROBERT ROSS Objector and MICHEL BLAIS Objector CERTIFICATE OF ASSESSMENT OF COSTS I hereby certify that the judgment creditor's costs in the case at bar have been assessed and allowed in the amount of $3,460.10. "FRANÇOIS MARTIN" ASSESSMENT OFFICER MONTRÉAL, QUEBEC June 5, 2002 Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. Date: 20020605 Docket: ITA-7985-01 Neutral citation: 2002 FCT 644 IN RE the Income Tax Act and IN RE one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Canada Pension Plan and the Employment Insurance Act BETWEEN: THE MINISTER OF NATIONAL REVENUE Judgment creditor AGAINST: MICHEL BLAIS Judgment debtor and DENISE FILTEAU Objector and ROBERT ROSS Objector and MICHEL BLAIS Objector ASSESSMENT OF COSTS - REASONS FRANÇOIS MARTIN, ASSESSMENT OFFICER [1] This assessment of costs is further to the order made by Blais J. on February 21, 2002 dismissing the objection …
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IMPÔT c. MICHEL BLAIS Court (s) Database Federal Court Decisions Date 2002-06-05 Neutral citation 2002 FCT 644 File numbers ITA-7985-01 Decision Content Date: 20020605 Docket: ITA-7985-01 IN RE the Income Tax Act and IN RE one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Canada Pension Plan and the Employment Insurance Act BETWEEN: THE MINISTER OF NATIONAL REVENUE Judgment creditor AGAINST: MICHEL BLAIS Judgment debtor and DENISE FILTEAU Objector and ROBERT ROSS Objector and MICHEL BLAIS Objector CERTIFICATE OF ASSESSMENT OF COSTS I hereby certify that the judgment creditor's costs in the case at bar have been assessed and allowed in the amount of $3,460.10. "FRANÇOIS MARTIN" ASSESSMENT OFFICER MONTRÉAL, QUEBEC June 5, 2002 Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. Date: 20020605 Docket: ITA-7985-01 Neutral citation: 2002 FCT 644 IN RE the Income Tax Act and IN RE one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Canada Pension Plan and the Employment Insurance Act BETWEEN: THE MINISTER OF NATIONAL REVENUE Judgment creditor AGAINST: MICHEL BLAIS Judgment debtor and DENISE FILTEAU Objector and ROBERT ROSS Objector and MICHEL BLAIS Objector ASSESSMENT OF COSTS - REASONS FRANÇOIS MARTIN, ASSESSMENT OFFICER [1] This assessment of costs is further to the order made by Blais J. on February 21, 2002 dismissing the objection by the objector Denise Filteau, with costs to the judgment creditor. [2] Following that decision Her Majesty the Queen on April 19, 2002 filed a bill of costs accompanied by a request for a decision without a personal appearance by the parties. [3] On May 8, 2002 a copy of the bill of costs was sent to the objector for her to submit her written comments, which to date she still has not done. In view of this, I am prepared to assess the costs in favour of the judgment creditor. [4] Counsel's fees requested are awarded except for Item 6. [5] Counsel for the judgment creditor requested two units in Item 6 for each hour of his appearance for the motion in objection. [6] Three motions in objection were heard in this case by Blais J. on February 14, 2002. These three motions lasted three hours. The transcript clearly indicates that the motions were heard separately and that the time allowed for the objector Denise Filteau's motion in objection was one hour. In view of the foregoing, two units are awarded in Item 6, but only for the time taken by the objector's motion at issue, namely one hour. [7] The disbursements requested are awarded except for travel costs for the hearing of the motion at Québec on February 14, 2002. As three motions were heard on that day in the same case, I feel that the costs awarded on the objector Denise Filteau's motion should correspond to one-third of the costs requested. The amount requested will be reduced accordingly. [8] In view of the foregoing, costs are awarded to the judgment creditor in the amount of $3,460.10. "FRANÇOIS MARTIN" ASSESSMENT OFFICER MONTRÉAL, QUEBEC June 5, 2002 Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF CANADA TRIAL DIVISION Date: 20020605 Docket: ITA-7985-01 IN RE the Income Tax Act and IN RE one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Canada Pension Plan and the Employment Insurance Act BETWEEN: THE MINISTER OF NATIONAL REVENUE Judgment creditor AGAINST: MICHEL BLAIS Judgment debtor and DENISE FILTEAU Objector and ROBERT ROSS Objector and MICHEL BLAIS Objector ASSESSMENT OF COSTS - REASONS FEDERAL COURT OF CANADA TRIAL DIVISION SOLICITORS OF RECORD COURT FILE No.: ITA-7985-01 Between: IN RE the Income Tax Act and IN RE one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Canada Pension Plan and the Employment Insurance Act BETWEEN: THE MINISTER OF NATIONAL REVENUE Judgment creditor AGAINST: MICHEL BLAIS Judgment debtor and DENISE FILTEAU Objector and ROBERT ROSS Objector and MICHEL BLAIS Objector ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF ASSESSMENT: Montréal, Quebec REASONS OF: FRANÇOIS MARTIN, ASSESSMENT OFFICER DATE OF REASONS: June 5, 2002 SOLICITOR OF RECORD: Morris Rosenberg for the judgment creditor Deputy Attorney General of Canada Ottawa, Ontario
Source: decisions.fct-cf.gc.ca