Wolofsky v. Canada
Court headnote
Wolofsky v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-05-26 Neutral citation 2004 FCA 205 File numbers A-778-99 Decision Content Date: 20040526 Docket: A-778-99 Citation: 2004 FCA 205 A-778-99 Between : (T-1741-90) KENNETH WOLOFSKY Appellant and HER MAJESTY THE QUEEN Respondent A-779-99 Between : (T-1746-90) SYDNEY WOLOFSKY Appellant and HER MAJESTY THE QUEEN Respondent A-777-99 Between : (T-1747-90) PETER WOLOFSKY Appellant and HER MAJESTY THE QUEEN Respondent ASSESSMENT OF COSTS - REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] On April 30, 2001, this Court allowed the appeals from judgements rendered by Mr. Justice Pinard by which he dismissed the appellants' appeals by way of trial de novo from judgements of the Tax Court of Canada dismissing the appeals against reassessments for their 1971 taxation year. The assessment of the appellants' costs proceeded without the personal appearance of the parties. [2] The only issue before me is whether or not the appellants are entitled to claim double party-and-party costs for all costs incurred after their offer of settlement of May 12, 1997. [3] The appellants rely upon the decision rendered by Mr. Justice Blais in Mediterranean Shipping C. S.A. Geneva v. Sipco Inc., (2001) F.C.J. No. 1676, to support their position. [4] As regards the applicable jurisprudence and the written representations of both parties, I consider that the offer to settle presented in this matter for the 1971 taxation year was clear,…
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Wolofsky v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-05-26 Neutral citation 2004 FCA 205 File numbers A-778-99 Decision Content Date: 20040526 Docket: A-778-99 Citation: 2004 FCA 205 A-778-99 Between : (T-1741-90) KENNETH WOLOFSKY Appellant and HER MAJESTY THE QUEEN Respondent A-779-99 Between : (T-1746-90) SYDNEY WOLOFSKY Appellant and HER MAJESTY THE QUEEN Respondent A-777-99 Between : (T-1747-90) PETER WOLOFSKY Appellant and HER MAJESTY THE QUEEN Respondent ASSESSMENT OF COSTS - REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] On April 30, 2001, this Court allowed the appeals from judgements rendered by Mr. Justice Pinard by which he dismissed the appellants' appeals by way of trial de novo from judgements of the Tax Court of Canada dismissing the appeals against reassessments for their 1971 taxation year. The assessment of the appellants' costs proceeded without the personal appearance of the parties. [2] The only issue before me is whether or not the appellants are entitled to claim double party-and-party costs for all costs incurred after their offer of settlement of May 12, 1997. [3] The appellants rely upon the decision rendered by Mr. Justice Blais in Mediterranean Shipping C. S.A. Geneva v. Sipco Inc., (2001) F.C.J. No. 1676, to support their position. [4] As regards the applicable jurisprudence and the written representations of both parties, I consider that the offer to settle presented in this matter for the 1971 taxation year was clear, unequivocal and contained an ingredient of compromise. In these circumstances, Rule 420 of the Federal Court Rules, 1998, has a clear-cut application on the doubling of costs. [5] In consequence, the appellants' bills of costs are taxed as submitted. Certificates of taxation are issued in the amounts of $ 7,085.14 in file A-778-99 and $ 13,787.81 in file T-1741-90. A copy of these reasons is placed in file T-1741-90. DATED AT MONTREAL, THIS 26TH DAY OF MAY, 2004. Signed: « Michelle Lamy » MICHELLE LAMY ASSESSMENT OFFICER FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE NO.: A-778-99 STYLE OF CAUSE: A-778-99 Between : (T-1741-90) KENNETH WOLOFSKY Appellant and HER MAJESTY THE QUEEN Respondent A-779-99 Between : (T-1746-90) SYDNEY WOLOFSKY Appellant and HER MAJESTY THE QUEEN Respondent A-777-99 Between : (T-1747-90) PETER WOLOFSKY Appellant and HER MAJESTY THE QUEEN Respondent ASSESSMENT IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES PLACE OF TAXATION: Montreal, Quebec ASSESSMENT OF COSTS - REASONS BY: MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS: MAY 26, 2004 SOLICITORS OF RECORD: Davies Ward Phillips & Vineberg Montreal, Quebec for the Appellants Morris Rosenberg Deputy Attorney General of Canada Ottawa, Ontario for the Respondent
Source: decisions.fca-caf.gc.ca