Tps c. Alter Ego Les Encadreurs Inc.
Court headnote
Tps c. Alter Ego Les Encadreurs Inc. Court (s) Database Federal Court Decisions Date 2001-03-14 Neutral citation 2001 FCT 180 File numbers GST-1372-00 Decision Content Date: 20010314 Docket: GST-1372-00 Neutral reference: 2001 FCT 180 BETWEEN: IN RE THE EXCISE TAX ACT - and - IN RE ONE OR MORE ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT Judgment creditor AND ALTER EGO, LES ENCADREURS INC. Judgment debtor AND GORDON HAZEL Third party objector ASSESSMENT OF COSTS – REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] This is an assessment by writing of the costs of the judgment creditor pursuant to an order by Denault J. on August 18, 2000, as varied on September 27, 2000, ordering the objector [TRANSLATION] "to pay all costs representing the preparation and filing of the reply record with reference to the motion in objection". [2] In accordance with that order, I award as fees the sum of $400 (plus $60.10 for taxes) pursuant to item 5 of Tariff B for the preparation and filing of the reply record, and an amount of $200 for assessment of costs, representing the minimum specified in column III of the Tariff for item 26. [3] I did not accept the argument of counsel for the objector, who contended that under s. 400(3)(o) of the Federal Court Rules I can take into account the tariff of counsels' fees (R.R.Q. c. B-1, r-13). [4] Under Rules 407 and 409 of the Federal Court Rules, the assessment officer has discretion to consider the factors referre…
Read full judgment
Tps c. Alter Ego Les Encadreurs Inc. Court (s) Database Federal Court Decisions Date 2001-03-14 Neutral citation 2001 FCT 180 File numbers GST-1372-00 Decision Content Date: 20010314 Docket: GST-1372-00 Neutral reference: 2001 FCT 180 BETWEEN: IN RE THE EXCISE TAX ACT - and - IN RE ONE OR MORE ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT Judgment creditor AND ALTER EGO, LES ENCADREURS INC. Judgment debtor AND GORDON HAZEL Third party objector ASSESSMENT OF COSTS – REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] This is an assessment by writing of the costs of the judgment creditor pursuant to an order by Denault J. on August 18, 2000, as varied on September 27, 2000, ordering the objector [TRANSLATION] "to pay all costs representing the preparation and filing of the reply record with reference to the motion in objection". [2] In accordance with that order, I award as fees the sum of $400 (plus $60.10 for taxes) pursuant to item 5 of Tariff B for the preparation and filing of the reply record, and an amount of $200 for assessment of costs, representing the minimum specified in column III of the Tariff for item 26. [3] I did not accept the argument of counsel for the objector, who contended that under s. 400(3)(o) of the Federal Court Rules I can take into account the tariff of counsels' fees (R.R.Q. c. B-1, r-13). [4] Under Rules 407 and 409 of the Federal Court Rules, the assessment officer has discretion to consider the factors referred to in s. 400(3) in determining the number of units for a service claimed under the table in the Tariff. An order of this Court is required to assess costs on any other basis than Tariff B. [5] The costs of service of the reply record, amounting to $35.39, are awarded as requested. [6] The judgment creditor's bill of costs is accordingly assessed in the amount of $695.49 and a certificate is issued for that amount. (signed) MICHELLE LAMY ASSESSMENT OFFICER MONTRÉAL, QUEBEC March 14, 2001 Certified true translation Suzanne M. Gauthier, LL.L. Trad. a. FEDERAL COURT OF CANADA TRIAL DIVISION Date: 20010314 Docket: GST-1372-00 BETWEEN: IN RE THE EXCISE TAX ACT - and - IN RE ONE OR MORE ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT Judgment creditor AND ALTER EGO, LES ENCADREURS INC. Judgment debtor AND GORDON HAZEL Garnishee ASSESSMENT OF COSTS – REASONS FEDERAL COURT OF CANADA TRIAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: GST-1372-00 BETWEEN: IN RE THE EXCISE TAX ACT - and - IN RE ONE OR MORE ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT Judgment creditor AND ALTER EGO, LES ENCADREURS INC. Judgment debtor AND GORDON HAZEL Garnishee ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE REASONS BY: M. LAMY, ASSESSMENT OFFICER PLACE OF TAXATION: Montréal, Quebec DATE OF REASONS: March 14, 2002 SOLICITORS OF RECORD: Veillette & Associés for the judgment creditor Sainte-Foy, Québec Gaudreau & Associés for the objector Québec, Quebec
Source: decisions.fct-cf.gc.ca