Scavuzzo v. The Queen

Scavuzzo v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2006-03-17
Neutral citation
2006 TCC 181
File numbers
2001-4533(IT)G
Judges and Taxing Officers
Donald G.H. Bowman
Subjects
Income Tax Act
Decision Content
Citation: 2006TCC181
Date: 20060317
Dockets: 2001-4533(IT)G
2001-4534(GST)G
BETWEEN:
SANDRO (ALEX) SCAVUZZO,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent,
AND
Dockets: 2001-4535(IT)G
2001-4536(GST)G
BETWEEN:
JACK SCAVUZZO,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
SUPPLEMENTAL REASONS FOR ORDER
WITH RESPECT TO COSTS
Bowman, C.J.
[1] After my award of costs of $275,000 in these appeals, counsel for the appellants moved for reconsideration of the award. Essentially, Mr. Novoselac asks that I consider the fact that additional legal fees were incurred from January 1, 2006 up to and including the hearing relating to costs. Counsel states that the additional costs, including disbursements and GST from January 1 to January 30, 2006 was $47,534.22.
[2] In fact, at the hearing, costs for that period were requested. I was aware that additional legal costs had been incurred after January 1, 2006. In the circumstances I am not prepared to award additional costs. Ms. Boris argues that my award was "very generous". I shall not comment on this observation. Others may judge its correctness. Generosity or miserliness in the awarding of costs lie, like beauty, in the eye of the beholder. I was simply trying to determine a figure that was fair in all the circumstances.
[3] Counsel for the appellant also argues that additional costs should be awarded because of the Minister's delay in repaying the amounts that were seized or garnished. This is regrettable but it is not a reason for awarding additional costs beyond the amount I already have. In fact, I mentioned the government's conduct in this regard in subparagraph 9(e) of my previous reasons.
[4] I am, therefore, not persuaded that an increase in the amount of costs awarded is justified.
[5] The motion is dismissed without costs.
Signed at Ottawa, Canada, this 17th day of March 2006.
"D.G.H. Bowman"
Bowman, C.J.
CITATION:
2006TCC181
COURT FILES NOS.:
2001-4533(IT)G & 2001-4534(GST)G
2001-4535(IT)G & 2001-4536(GST)G
STYLE OF CAUSE:
Sandro (Alex) Scavuzzo
& Jack Scavuzzo v. Her Majesty the Queen
BASED ON WRITTEN SUBMISSIONS OF THE PARTIES
SUPPLEMENTAL REASONS FOR ORDER WITH RESPECT TO COSTS:
The Honourable D.G.H. Bowman
Chief Justice
DATE OF SUPPLEMENTAL REASONS FOR ORDER:
March 17, 2006
APPEARANCES:
Counsel for the Appellant:
Stevan Novoselac
Counsel for the Respondent:
Marie-Thérèse Boris
COUNSEL OF RECORD:
For the Appellant:
Name:
Stevan Novoselac
Firm:
Cassels, Brock & Blackwell
Barristers & Solicitors
Scotia Plaza
40 King Street West
Suite 2100
Toronto, Ontario M5H 3C2
For the Respondent:
John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada