Canada (Minister of National Revenue) v. 9047-4479 Québec Inc.

Canada (Minister of National Revenue) v. 9047-4479 Québec Inc.

Because the bill of costs was reasonable, generally complied with Tariff B, and the garnishee failed to respond to proper notice, the Assessment Officer allowed the bill as submitted except item 26, awarded two units for the simple uncontested proceeding, and issued a certificate for $767.40.

Citation
2006 FC 53
Parties
Judgement Creditor: Canada (Minister of National Revenue); Judgment Debtor: 9047-4479 Québec Inc. (carrying on business as Salon de Bronzage Westmount); Garnishee: 9137-7028 Québec Inc.
Court
Federal Court
Jurisdiction
Canada
Judgment Date
19 January 2006
Procedural Posture
Income Tax Enforcement Assessment of Costs / Post Judgment Assessment of Costs by Assessment Officer
Outcome
Bill of costs assessed as submitted except item 26; two units allowed; certificate of assessment issued for $767.40.
Legal Topics
Assessment of Costs, Tariff B, Garnishment, Certificate of Assessment
Source Language
English
Tax Law Civil Procedure Enforcement Administrative Law Assessment of Costs Tariff B Garnishment Certificate of Assessment

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Parties

Canada (Minister of National Revenue)

Judgement Creditor

9047-4479 Québec Inc. (carrying on business as Salon de Bronzage Westmount)

Judgment Debtor

9137-7028 Québec Inc.

Garnishee

Procedural Posture

Income Tax Enforcement Assessment of Costs / Post Judgment Assessment of Costs by Assessment Officer

Legal Issues

  1. 1 Whether the bill of costs should be allowed as submitted
  2. 2 Whether the claims comply with Tariff B
  3. 3 Appropriate number of units to allow for the assessment

Ratio Decidendi

Because the bill of costs was reasonable, generally complied with Tariff B, and the garnishee failed to respond to proper notice, the Assessment Officer allowed the bill as submitted except item 26, awarded two units for the simple uncontested proceeding, and issued a certificate for $767.40.

Court Disposition

Bill of costs assessed as submitted except item 26; two units allowed; certificate of assessment issued for $767.40.

Orders

  • Bill of costs assessed as submitted except item 26
  • Two (2) units allowed for the assessment of the bill of costs