Canada (Minister of National Revenue) v. Piccott
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Canada (Minister of National Revenue) v. Piccott Court (s) Database Federal Court Decisions Date 2003-02-24 Neutral citation 2003 FCT 218 File numbers ITA-12574-01 Decision Content Date: 20030224 ITA-12574-01 Neutral citation: 2003 FCT 218 IN THE MATTER OF THE INCOME TAX ACT, R.S.C.,1985 ( 5th Supp.), c. 1 -and- IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE ONE OR MORE OF THE INCOME TAX ACT, CANADA PENSION PLAN, EMPLOYMENT INSURANCE ACT AGAINST: JAMES ANDREW PICCOTT (sometimes carrying on business as PICCOTT AUTO SALES) 33 Imogene Crescent, Paradise, Newfoundland A1L 1H4 ASSESSMENT OF COSTS - REASONS Willa Doyle, Assessment Officer [1] This is the assessment of the Bill of Costs submitted on behalf of the respondent following an Order of the Court dated October 25, 2002 allowing costs on a party-party basis. The motion was heard on October 17, 2002 in St. John's in conjunction with a similar motion in GST-5104-01. [2] On January 15, 2003 the assessment officer set the appointment for assessment of costs to be heard by telephone conference on January 27, 2003 at 9:30am (AT). [3] At the hearing of the assessment the respondent was represented by Olga Mc William and the applicant by John Ashley with Greg Mac Intosh and Ingrid Abbott in attendance. [4] Item # 5 Mr. Ashley stated this motion was similar to the motion on GST-5104-01 granting there were some differences but virtually the matters were the same. I allow 5 units. [5] Item #13. Ms. Mc…
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Canada (Minister of National Revenue) v. Piccott Court (s) Database Federal Court Decisions Date 2003-02-24 Neutral citation 2003 FCT 218 File numbers ITA-12574-01 Decision Content Date: 20030224 ITA-12574-01 Neutral citation: 2003 FCT 218 IN THE MATTER OF THE INCOME TAX ACT, R.S.C.,1985 ( 5th Supp.), c. 1 -and- IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE ONE OR MORE OF THE INCOME TAX ACT, CANADA PENSION PLAN, EMPLOYMENT INSURANCE ACT AGAINST: JAMES ANDREW PICCOTT (sometimes carrying on business as PICCOTT AUTO SALES) 33 Imogene Crescent, Paradise, Newfoundland A1L 1H4 ASSESSMENT OF COSTS - REASONS Willa Doyle, Assessment Officer [1] This is the assessment of the Bill of Costs submitted on behalf of the respondent following an Order of the Court dated October 25, 2002 allowing costs on a party-party basis. The motion was heard on October 17, 2002 in St. John's in conjunction with a similar motion in GST-5104-01. [2] On January 15, 2003 the assessment officer set the appointment for assessment of costs to be heard by telephone conference on January 27, 2003 at 9:30am (AT). [3] At the hearing of the assessment the respondent was represented by Olga Mc William and the applicant by John Ashley with Greg Mac Intosh and Ingrid Abbott in attendance. [4] Item # 5 Mr. Ashley stated this motion was similar to the motion on GST-5104-01 granting there were some differences but virtually the matters were the same. I allow 5 units. [5] Item #13. Ms. Mc William supported her decision to ask the highest number of units in column III stating that it involved the discovery of Mr. Hatfield; Mr. Ashley has stated that cross-examination in the rules, as he understood them, is rolled into the preparation for a motion and did not merit a claim. I also understand that to be correct. Item #13 is disallowed. [6] Item #6. Mr Ashley disagreed with the units requested remarking that item # 6 is based on hours and there were two bills of cost and it took less than two hours to hear both motions. The tariff states appearance on a motion, per hour. Subsequent verification of the abstract of hearing substantiated that the motions were heard at the same time and that the duration in Court was 1 hour 37 minutes. 1 hour at a value of 2 units will be allowed for this item on each bill of costs. Mr. Ashley stated correctly that 2nd counsel fees cannot be claimed except where the court allows them. Item#6 for 2nd counsel is denied. [7] Item # 26. Mr. Ashley remarked that the requested value of 4 units is high and that this was not a complex assessment. I agree and allow 2 units. [8] Mr. Ashley does not dispute disbursements. Disbursements as presented and for the most part substantiated by receipts are allowed. [9] The bill of costs is assessed and allowed in the amount of $ 990.00 for assessable services and $938.18 for disbursements. A certificate shall be issued for the amount of $1,928.18 < < Willa Doyle > > Assessment Officer Fredericton, New Brunswick February 24, 2003 FEDERAL COURT - TRIAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: ITA-12574-01 STYLE OF CAUSE: IN THE MATTER OF THE INCOME TAX ACT, R.S.C.,1985 ( 5th Supp.), c. 1 -and- IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE ONE OR MORE OF THE INCOME TAX ACT, CANADA PENSION PLAN, EMPLOYMENT INSURANCE ACT AGAINST: JAMES ANDREW PICCOTT (sometimes carrying on business as PICCOTT AUTO SALES) 33 Imogene Crescent, Paradise, Newfoundland A1L 1H4 ASSESSMENT OF COSTS BY TELEPHONE CONFERENCE PLACE OF ASSESSMENT: Fredericton, New Brunswick, Halifax, Nova Scotia, and St. John's, Newfoundland and Labrador DATE OF ASSESSMENT: January 27, 2003 REASONS BY: Willa Doyle, Assessment Officer DATE OF REASONS: February 24, 2003 APPEARANCES BY: John Ashley for the applicant Olga Mc William for the respondent SOLICITORS OF RECORD: Morris Rosenberg Deputy Attorney General FOR THE APPLICANT of Canada ( Ottawa) Olga Mc William Heywood.Kennedy.Belbin St. John's, Newfoundland and Labrador FOR THE RESPONDENT
Source: decisions.fct-cf.gc.ca