Canada (Minister of National Revenue) v. Dan-My 1997 Inc.
Court headnote
Canada (Minister of National Revenue) v. Dan-My 1997 Inc. Court (s) Database Federal Court Decisions Date 2002-12-19 Neutral citation 2002 FCT 1315 File numbers ITA-13716-01 Decision Content Date: 20021219 Docket: ITA-13716-01 Between: IN THE MATTER OF THE INCOME TAX ACT and IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES: THE INCOME TAX ACT, THE CANADIAN PENSION PLAN, THE EMPLOYMENT INSURANCE ACT Judgment Creditor and DAN-MY 1997 INC. 209, rang Beaurivage Saint-Sylvestre, Quebec G0S 3C0 Judgment Debtor and GAÉTAN THERRIEN Adverse Claimant CERTIFICATE OF ASSESSMENT OF COSTS I hereby certify that the costs of the judgment creditor in this case have been assessed and allowed in the amount of $2,817.43. "Diane Perrier" Assessment Officer QUÉBEC, QUEBEC December 19, 2002 Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. Date: 20021219 Docket: ITA-13716-01 Neutral Citation: 2002 FCT 1315 Between: IN THE MATTER OF THE INCOME TAX ACT and IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES: THE INCOME TAX ACT, THE CANADIAN PENSION PLAN, THE EMPLOYMENT INSURANCE ACT Judgment Creditor and DAN-MY 1997 INC. 209, rang Beaurivage Saint-Sylvestre, Quebec G0S 3C0 Judgment Debtor and GAÉTAN THERRIEN Adverse Claimant ASSESSMENT OF COSTS - REASONS DIANE PERRIER, ASSESSMENT OFFICER [1] On August 15,…
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Canada (Minister of National Revenue) v. Dan-My 1997 Inc. Court (s) Database Federal Court Decisions Date 2002-12-19 Neutral citation 2002 FCT 1315 File numbers ITA-13716-01 Decision Content Date: 20021219 Docket: ITA-13716-01 Between: IN THE MATTER OF THE INCOME TAX ACT and IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES: THE INCOME TAX ACT, THE CANADIAN PENSION PLAN, THE EMPLOYMENT INSURANCE ACT Judgment Creditor and DAN-MY 1997 INC. 209, rang Beaurivage Saint-Sylvestre, Quebec G0S 3C0 Judgment Debtor and GAÉTAN THERRIEN Adverse Claimant CERTIFICATE OF ASSESSMENT OF COSTS I hereby certify that the costs of the judgment creditor in this case have been assessed and allowed in the amount of $2,817.43. "Diane Perrier" Assessment Officer QUÉBEC, QUEBEC December 19, 2002 Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. Date: 20021219 Docket: ITA-13716-01 Neutral Citation: 2002 FCT 1315 Between: IN THE MATTER OF THE INCOME TAX ACT and IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES: THE INCOME TAX ACT, THE CANADIAN PENSION PLAN, THE EMPLOYMENT INSURANCE ACT Judgment Creditor and DAN-MY 1997 INC. 209, rang Beaurivage Saint-Sylvestre, Quebec G0S 3C0 Judgment Debtor and GAÉTAN THERRIEN Adverse Claimant ASSESSMENT OF COSTS - REASONS DIANE PERRIER, ASSESSMENT OFFICER [1] On August 15, 2002, the Honourable Mr. Justice Pinard dismissed a motion by the adverse claimant, Gaétan Therrien, with costs in favour of the judgment creditor. [2] On October 16, 2002, Mr. Louis L'Heureux, counsel for the judgment creditor, filed a bill of costs and asked that it be assessed without personal appearance of the parties. [3] On November 4, 2002, a copy of the bill of costs was sent to Mr. Gaétan Therrien so that he might present his written submissions, which he has still not done as of this date. Consequently, I will proceed with the assessment of the costs. [4] All of the legal fees and assessable services referred to in the bill of costs are allowed with the exception of item 26 for the assessment of costs. Since the bill of costs was not disputed, I therefore allow two units for item 26 of the tariff. [5] The disbursements are allowed as requested. [6] The judgment creditor's costs are therefore assessed and allowed in the amount of $2,817.43. A certificate shall issue for that amount. "Diane Perrier" Assessment Officer Québec, Quebec December 19, 2002 Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF CANADA TRIAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET NO: ITA-13716-01 BETWEEN: IN THE MATTER OF THE INCOME TAX ACT and IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES: THE INCOME TAX ACT, THE CANADIAN PENSION PLAN, THE EMPLOYMENT INSURANCE ACT and DAN-MY 1997 INC. 209, rang Beaurivage Saint-Sylvestre, Quebec G0S 3C0 and GAÉTAN THERRIEN ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF ASSESSMENT:Québec, Quebec REASONS OF DIANE PERRIER, ASSESSMENT OFFICER DATED: December 19, 2002 SOLICITORS OF RECORD: Department of Justice Canada for the judgment creditor Québec, Quebec FEDERAL COURT OF CANADA TRIAL DIVISION Date: 20021219 Docket: ITA-13716-01 BETWEEN: IN THE MATTER OF THE INCOME TAX ACT and IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES: THE INCOME TAX ACT, THE CANADIAN PENSION PLAN, THE EMPLOYMENT INSURANCE ACT Judgment Creditor and DAN-MY 1997 INC. 209, rang Beaurivage Saint-Sylvestre, Quebec G0S 3C0 Judgment Debtor and GAÉTAN THERRIEN Adverse Claimant ASSESSMENT OF COSTS - REASONS FEDERAL COURT OF CANADA TRIAL DIVISION Date: 20021219 Docket: ITA-13716-01 BETWEEN: IN THE MATTER OF THE INCOME TAX ACT and IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS ESTABLISHED BY THE MINISTER OF NATIONAL REVENUE PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES: THE INCOME TAX ACT, THE CANADIAN PENSION PLAN, THE EMPLOYMENT INSURANCE ACT Judgment Creditor and DAN-MY 1997 INC. 209, rang Beaurivage Saint-Sylvestre, Quebec G0S 3C0 Judgment Debtor and GAÉTAN THERRIEN Adverse Claimant CERTIFICATE OF ASSESSMENT OF COSTS
Source: decisions.fct-cf.gc.ca