Canada (Minister of National Revenue) v. 9047-4479 Québec Inc.
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Canada (Minister of National Revenue) v. 9047-4479 Québec Inc. Court (s) Database Federal Court Decisions Date 2006-01-19 Neutral citation 2006 FC 53 File numbers ITA-2062-04 Decision Content Date: 20060119 Docket: ITA-2062-04 Citation: 2006 FC 53 In the matter of the Income Tax Act, and In the matter of an assessment or assessments by the Minister of National Revenue under one or more of the Income Tax Act, Canada Pension Plan, Employment Insurance Act, AGAINST: 9047-4479 QUEBEC INC. (sometime carrying on business as SALON DE BRONZAGE WESTMOUNT) 104-4055 Sainte Catherine Street West, Montreal, Quebec H3Z 3J8 Judgment Debtor and 9137-7028 QUÉBEC INC. Garnishee ASSESSMENT OF COSTS – REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] This is the assessment of costs of the judgement debtor following the order rendered on November 29, 2004. On October 18, 2005, we sent a letter by registered mail to the garnishee, requesting that it file its written submissions in connection with the bill of costs submitted on September 28, 2005. Because the envelope was returned, it was re-sent to the personal address of the president of 9047-4479 Québec Inc. No answer to our request has been received up to now. [2] Under the circumstances, with the exception of item 26, the bill of costs is assessed as submitted, since all claims are reasonable and generally in compliance with the application of Tariff B. We allow two (2) units for the assessment of the bill of costs because this is a simple unconte…
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Canada (Minister of National Revenue) v. 9047-4479 Québec Inc. Court (s) Database Federal Court Decisions Date 2006-01-19 Neutral citation 2006 FC 53 File numbers ITA-2062-04 Decision Content Date: 20060119 Docket: ITA-2062-04 Citation: 2006 FC 53 In the matter of the Income Tax Act, and In the matter of an assessment or assessments by the Minister of National Revenue under one or more of the Income Tax Act, Canada Pension Plan, Employment Insurance Act, AGAINST: 9047-4479 QUEBEC INC. (sometime carrying on business as SALON DE BRONZAGE WESTMOUNT) 104-4055 Sainte Catherine Street West, Montreal, Quebec H3Z 3J8 Judgment Debtor and 9137-7028 QUÉBEC INC. Garnishee ASSESSMENT OF COSTS – REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] This is the assessment of costs of the judgement debtor following the order rendered on November 29, 2004. On October 18, 2005, we sent a letter by registered mail to the garnishee, requesting that it file its written submissions in connection with the bill of costs submitted on September 28, 2005. Because the envelope was returned, it was re-sent to the personal address of the president of 9047-4479 Québec Inc. No answer to our request has been received up to now. [2] Under the circumstances, with the exception of item 26, the bill of costs is assessed as submitted, since all claims are reasonable and generally in compliance with the application of Tariff B. We allow two (2) units for the assessment of the bill of costs because this is a simple uncontested proceeding. [3] A certificate of assessment is therefore issued for an amount of $767.40. Signed: “Michelle Lamy” MICHELLE LAMY ASSESSMENT OFFICER MONTRÉAL, QUEBEC January 19, 2006 Certified true translation Michael Palles FEDERAL COURT SOLICITORS OF RECORD DOCKET: ITA-2062-04 STYLE OF CAUSE: ITA v. 9047‑4479 QUÉBEC INC. (SALON DE BRONZAGE WESTMOUNT) ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF ASSESSMENT: Montréal, Quebec REASONS DELIVERED BY MICHELLE LAMY, ASSESSMENT OFFICER DATED: January 19, 2006 SOLICITORS OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada Montréal, Québec FOR THE JUDGEMENT CREDITOR
Source: decisions.fct-cf.gc.ca
Quebec (Attorney General) v A
[2013] 1 SCR 61