Villa Beliveau Inc v. The Queen

Villa Beliveau Inc v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2009-12-10
Neutral citation
2009 TCC 620
File numbers
2000-1755(GST)G, 2001-2725(GST)G, 2001-2726(GST)G, 2001-2856(GST)G
Judges and Taxing Officers
Barbara Tanasychuk
Subjects
Part IX of the Excise Tax Act (GST)
Decision Content
Dockets: 2000-1755(GST)G
2001-2725(GST)G
2001-2726(GST)G
2001-2856(GST)G
BETWEEN:
VILLA BELIVEAU INC.,
S.A.M. (COLORADO) INC.,
SOUTHPARK ESTATES INC.,
VIRDEN KIN PLACE INC.,
Appellants,
and
HER MAJESTY THE QUEEN,
Respondent.
CERTIFICATE OF COSTS
I CERTIFY that I have taxed the party and party costs of the Respondent in this proceeding under the authority of subsection 153(1) of the Tax Court of Canada Rules (General Procedure) and I ALLOW THE SUM OF $196,199.73.
Signed at Toronto, Ontario, this 10th day of December 2009.
“B.G. Tanasychuk”
Taxing Officer
Citation: 2009 TCC 620
Date: 20091210
Dockets: 2000-1755(GST)G
2001-2725(GST)G
2001-2726(GST)G
2001-2856(GST)G
BETWEEN:
VILLA BELIVEAU INC.,
S.A.M. (COLORADO) INC.,
SOUTHPARK ESTATES INC.,
VIRDEN KIN PLACE INC.,
Appellants,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
Barbara Tanasychuk, T.O., T.C.C.
[1] This taxation came on for hearing by way of a telephone conference call on Tuesday, December 1, 2009. It follows Judgments of former Justice Alexander A. Sarchuk dated November 1, 2004, which dismissed the appeals from assessments of goods and services tax made under the Excise Tax Act, with costs. Ms. Barbara M. Shields represented the Appellants and Mr. Lyle Bouvier represented the Respondent.
[2] The Bill of Costs submitted by the Respondent is as follows:
Tariff "B"
1.(1)
Services of Counsel:
1(1)(a)
For all services in a proceeding prior to an examination for discovery, not otherwise listed below
$700.00
1(1)(g)
For preparation for hearing
$950.00
1(1)(h)
For conduct of the hearing for each day or part thereof (6 days at $2,000.00 per day)
$12,000.00
1(1)(i)
For all services after judgment
$450.00
TOTAL COSTS:
$14,100.00
1.(2)
Disbursements
Expert Reports – fees only (see attached)
$181,942.86
Photocopying – Book of Documents
$118.80
Registered Mail
$38.07
TOTAL DISBURSEMENTS:
$182,099.73
TOTAL COSTS AND DISBURSEMENTS:
$196,199.73
[3] Ms. Shields stated that she was taking no position with respect to the Respondent’s Bill of Costs, in that she had no instructions from her clients.
[4] I will therefore allow the full amount claimed on the Bill of Costs. A Certificate in the amount of $196,199.73 will be issued.
Signed at Toronto, Ontario, this 10th day of December 2009.
“B.G. Tanasychuk”
Taxing Officer