Lequier v. The Queen

Lequier v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2012-10-30
Neutral citation
2012 TCC 380
File numbers
2008-945(IT)G
Judges and Taxing Officers
R. P. Guenette
Subjects
Income Tax Act
Decision Content
Docket: 2008-945(IT)G
BETWEEN:
JUDY LEQUIER,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
CERTIFICATE OF COSTS
I CERTIFY that I have taxed the party and party costs of the Respondent in the proceeding under the authority of subsection 153(1) of the Tax Court of Canada Rules (General Procedure) and I ALLOW THE SUM of $5,360.29.
Signed at Toronto, Canada, this 30th day of October 2012.
"Barbara Tanasychuk"
Taxing Officer
Citation: 2012 TCC 380
Date: 20121030
Docket: 2008-945(IT)G
BETWEEN:
JUDY LEQUIER,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
Barbara Tanasychuk, T.O., T.C.C.
[1] The taxation of costs of the Respondent’s Bill of Costs was held on October 23, 2012, by conference call. It followed a Judgment of the Honourable Madam Justice Woods dated September 17, 2010. That judgment dismissed appeals of assessments made under the Income Tax Act and Excise Tax Act and awarded costs to the Respondent in respect of the appeal under the Income Tax Act. The Appellant was represented by Mr. Kevin D. Mah and Ms. Margaret Irving represented the Respondent.
[2] Mr. Mah stated that he had been unable to communicate with his client, but confirmed that a copy of the Bill of Costs had been provided to her. He further stated that he was taking no position with respect to the Respondent’s Bill of Costs.
[3] Ms. Irving stated that there was nothing unusual about the Bill of Costs. She submitted that the amounts claimed were in accordance with the Tariff.
[4] I have reviewed the Bill of Costs. The amounts claimed for counsel fees are in accordance with Schedule II, Tariff B of the Tax Court of Canada Rules (General Procedure) and are allowed in the amount of $4,825.00. I am satisfied that the disbursements claimed were necessary for the conduct of the proceeding and the amount of $535.29 is allowed.
[5] The Bill of Costs of the Respondent is taxed and $5,360.29 is allowed.
Signed at Toronto, Canada, this 30th day of October 2012.
"Barbara Tanasychuk"
Taxing Officer