Alsayegh v. The Queen

Alsayegh v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2009-06-18
Neutral citation
2009 TCC 332
File numbers
2000-4265(IT)G, 2000-5104(IT)G
Judges and Taxing Officers
Barbara Tanasychuk
Subjects
Income Tax Act
Decision Content
Dockets: 2000-4265(IT)G
2000-5104(IT)G
BETWEEN:
HIKMAT ALSAYEGH,
FIRIAL ALSAYEGH,
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 $11,495.47.
Signed at Toronto, Ontario, this 18th day of June 2009.
“B.G. Tanasychuk”
Taxing Officer
Citation: 2009TCC332
Date: 20090618
Dockets: 2000-4265(IT)G
2000-5104(IT)G
BETWEEN:
HIKMAT ALSAYEGH,
FIRIAL ALSAYEGH,
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 Thursday, June 4, 2009. It follows a Judgment of the Honourable Justice Cameron Hugh McArthur of this Court dated August 19, 2005. As a result of the limited success of the Appellants, one set of costs was awarded to the Respondent. Mr. Hikmat Alsayegh represented the Appellants and Mr. Bruce Senkpiel represented the Respondent.
[2] The Further Amended Bill of Costs submitted by the Respondent is as follows:
1.(1) Services of Counsel:
1(1)(a) For all services in a proceeding prior to examination $525.00
for discovery
1(1)(b) For a discovery of documents $150.00
1(1)(c) For an examination for discovery on October 18 and $1,050.00
19, 2004 (2 at $525.00 per day or part day)
1(1)(c) For a taxation of costs $525.00
1(1)(d) For a pre-hearing conference March 19, 2003 and April $700.00
27, 2005 (2 at $350.00 per day or part day)
1(1)(e) For a status hearing May 2, 2002 (1 at $125.00 per day $125.00
or part day)
1(1)(g) For preparation for hearing $625.00
1(1)(h) For conduct of the hearing May 30 and May 31, 2005, $3,000.00
for each day or part day (2 at $1,500.00 per day or
part day)
1(1)(i) For all services after judgment $300.00
TOTAL FEES: $7,000.00
1.(2) Disbursements
Discovery Transcripts $1,377.00
Court Reporter fee $500.00
Courier $229.81
Photocopying $2,314.35
Service (Dye & Durham) $245.00
TOTAL DISBURSEMENTS: $4,666.18
TOTAL FEES AND DISBURSEMENTS: $11,666.16
[3] All of the items claimed on the Respondent’s Bill of Costs were in dispute. As a result, Mr. Senkpiel reviewed and provided an explanation for each item claimed.
[4] Prior to hearing Mr. Alsayegh’s submissions, a discrepancy in the amount claimed for photocopying was identified, in that an invoice in the amount of $170.69 from St. Joseph Print Group Inc. had been claimed twice. Mr. Senkpiel withdrew the sum of $170.69 from the amount claimed for photocopies which reduced the claim for photocopies to $2,143.66.
[5] Mr. Alsayegh challenged the amounts claimed for services of counsel and disbursements. He argued that the amounts claimed were "inflated" and that he should not have to pay.
[6] I do not agree with Mr. Alsayegh. The amounts claimed for counsel fees are proper and in accordance with Tariff B of the Tax Court of Canada Rules (General Procedure). I will accordingly allow the full amount claimed for counsel fees of $7,000.00.
[7] The amounts claimed for disbursements were well documented. Two Affidavits of Documents, with copies of invoices attached as exhibits, were filed for use at this hearing. I will accordingly allow the amount of $4,495.00 for disbursements.
[8] The bill of costs in the amount of $11,666.16 is taxed and $11,495.47 is allowed. A certificate in that amount will be issued.
Signed at Toronto, Ontario, this 18th day of June 2009.
“B.G. Tanasychuk”
Taxing Officer