Canada (Minister of National Revenue) v. Duchesnay

Canada (Minister of National Revenue) v. Duchesnay

Costs may be assessed and allowed upon filing of the bill of costs despite an appeal being pending; the claimed units for specific items were reasonable and allowed and proved disbursements were allowed, resulting in assessed costs of $2,035.16.

Citation
2002 FCT 70
Parties
Judgment Creditor: Canada (Minister of National Revenue); Judgment Debtor: Anne Duchesnay
Court
Federal Court
Jurisdiction
Canada
Judgment Date
22 January 2002
Procedural Posture
Costs Assessment Under the Income Tax Act Arising From Enforcement Proceedings / Assessment in Writing Without Personal Appearance Following Dismissal of Debtor's Motion; Appeal Pending
Outcome
Bill of costs assessed and allowed.
Legal Topics
Assessment of Costs, Stay of Execution, Seizure in Execution, Adjournment Pending Appeal
Source Language
English
Tax Law Civil Procedure Costs and Litigation Expenses Enforcement Assessment of Costs Stay of Execution Seizure in Execution Adjournment Pending Appeal

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Parties

Canada (Minister of National Revenue)

Judgment Creditor

Anne Duchesnay

Judgment Debtor

Procedural Posture

Costs Assessment Under the Income Tax Act Arising From Enforcement Proceedings / Assessment in Writing Without Personal Appearance Following Dismissal of Debtor's Motion; Appeal Pending

Legal Issues

  1. 1 Whether costs may be assessed and allowed despite an appeal being pending
  2. 2 Whether the assessment of the bill of costs should be adjourned pending the Court of Appeal
  3. 3 Whether the specific claimed items and disbursements are reasonable and proved

Ratio Decidendi

Costs may be assessed and allowed upon filing of the bill of costs despite an appeal being pending; the claimed units for specific items were reasonable and allowed and proved disbursements were allowed, resulting in assessed costs of $2,035.16.

Court Disposition

Bill of costs assessed and allowed.

Orders

  • Assessment of costs allowed in the amount of $2,035.16 payable to the judgment creditor
  • Assessable disbursements allowed in the amount of $1,015.16