Tps c. Alter Ego Les Encadreurs Inc.

Tps c. Alter Ego Les Encadreurs Inc.

The assessment officer applied Tariff B and exercised discretion under Rules 407 and 409 to fix units; the officer rejected the objector's contention that s.400(3)(o) permits application of the provincial counsels' tariff, holding that only a court order permits assessment on any basis other than Tariff B, and accordingly awarded the specific Tariff B amounts and service costs, totalling $695.49.

Citation
2001 FCT 180
Parties
Judgment Creditor: IN RE THE EXCISE TAX ACT - and - IN RE ONE OR MORE ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT; Judgment Debtor: ALTER EGO, LES ENCADREURS INC.; Third Party Objector: GORDON HAZEL
Court
Federal Court
Jurisdiction
Canada
Judgment Date
14 March 2001
Procedural Posture
Excise Tax Act Assessment of Costs / Assessment of Costs by Assessment Officer (written Assessment)
Outcome
Judgment creditor's bill of costs assessed in the amount of $695.49; certificate issued for that amount.
Legal Topics
Costs Assessment, Tariff B, Federal Court Rules, Assessment Officer Discretion
Source Language
English
Tax Civil Procedure Administrative Law Costs Assessment Tariff B Federal Court Rules Assessment Officer Discretion

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Parties

IN RE THE EXCISE TAX ACT - and - IN RE ONE OR MORE ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT

Judgment Creditor

ALTER EGO, LES ENCADREURS INC.

Judgment Debtor

GORDON HAZEL

Third Party Objector

Procedural Posture

Excise Tax Act Assessment of Costs / Assessment of Costs by Assessment Officer (written Assessment)

Legal Issues

  1. 1 Whether the assessment officer may award costs other than under Tariff B
  2. 2 Whether s.400(3)(o) of the Federal Court Rules allows consideration of the provincial tariff of counsels' fees (R.R.Q. c. B-1, r-13)
  3. 3 Scope of discretion under Rules 407 and 409 when determining number of units under the Tariff

Ratio Decidendi

The assessment officer applied Tariff B and exercised discretion under Rules 407 and 409 to fix units; the officer rejected the objector's contention that s.400(3)(o) permits application of the provincial counsels' tariff, holding that only a court order permits assessment on any basis other than Tariff B, and accordingly awarded the specific Tariff B amounts and service costs, totalling $695.49.

Court Disposition

Judgment creditor's bill of costs assessed in the amount of $695.49; certificate issued for that amount.

Orders

  • Award $400.00 as fees for preparation and filing of the reply record pursuant to item 5 of Tariff B
  • Award $60.10 for taxes on fees