IMPÔT c. MICHEL BLAIS

IMPÔT c. MICHEL BLAIS

Because the objection by Denise Filteau was dismissed with costs to the judgment creditor and the objector did not respond to the bill of costs, the assessment officer awarded the requested costs except that Item 6 was limited to two units for the one hour specifically attributable to Filteau's motion (per the transcript), and travel disbursements for the Quebec hearing were reduced to one-third since three motions were heard the same day; total awarded $3,460.10.

Citation
2002 FCT 644
Parties
Judgment Creditor: THE MINISTER OF NATIONAL REVENUE; Judgment Debtor: MICHEL BLAIS; Objector: DENISE FILTEAU; Objector: ROBERT ROSS; Objector: MICHEL BLAIS
Court
Federal Court
Jurisdiction
Canada
Judgment Date
5 June 2002
Procedural Posture
Income Tax Act Assessment; Canada Pension Plan; Employment Insurance Act / Assessment of Costs Without Personal Appearance
Outcome
Costs awarded to the judgment creditor in the amount of $3,460.10
Legal Topics
Assessment of Costs, Objection to Assessment, Bill of Costs, Costs Allocation, Assessment Officer Decision
Source Language
English
Tax Law Administrative Law Civil Procedure Social Security Law Assessment of Costs Objection to Assessment Bill of Costs Costs Allocation +1 more

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Parties

THE MINISTER OF NATIONAL REVENUE

Judgment Creditor

MICHEL BLAIS

Judgment Debtor

DENISE FILTEAU

Objector

ROBERT ROSS

Objector

MICHEL BLAIS

Objector

Procedural Posture

Income Tax Act Assessment; Canada Pension Plan; Employment Insurance Act / Assessment of Costs Without Personal Appearance

Legal Issues

  1. 1 Entitlement to costs following dismissal of objection
  2. 2 Appropriate award for counsel's fees (Item 6)
  3. 3 Apportionment of travel disbursements where multiple motions heard together

Ratio Decidendi

Because the objection by Denise Filteau was dismissed with costs to the judgment creditor and the objector did not respond to the bill of costs, the assessment officer awarded the requested costs except that Item 6 was limited to two units for the one hour specifically attributable to Filteau's motion (per the transcript), and travel disbursements for the Quebec hearing were reduced to one-third since three motions were heard the same day; total awarded $3,460.10.

Court Disposition

Costs awarded to the judgment creditor in the amount of $3,460.10

Orders

  • Award costs to the judgment creditor in the amount of $3,460.10
  • Allow counsel's fees requested except adjust Item 6 to two units for one hour attributable to the objector's motion