Canada (Minister of National Revenue) v. Dan-My 1997 Inc.

Canada (Minister of National Revenue) v. Dan-My 1997 Inc.

Because the bill of costs was served and the adverse claimant did not file submissions, the assessment officer allowed the claimed legal fees and disbursements, adjusted item 26 to two units, and assessed total costs of $2,817.43, issuing a certificate for that amount.

Citation
2002 FCT 1315
Parties
Judgment Creditor: Minister of National Revenue (Canada); Judgment Debtor: Dan-My 1997 Inc.; Adverse Claimant: Gaétan Therrien
Court
Federal Court
Jurisdiction
Canada
Judgment Date
19 December 2002
Procedural Posture
Income Tax Assessment / Assessment of Costs (without Personal Appearance)
Outcome
Costs assessed and allowed in the amount of $2,817.43; certificate to issue.
Legal Topics
Costs Assessment, Income Tax Act, Assessment of Costs, Tariff Item 26
Source Language
English
Tax Law Administrative Law Civil Procedure Costs Assessment Income Tax Act Assessment of Costs Tariff Item 26

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Parties

Minister of National Revenue (Canada)

Judgment Creditor

Dan-My 1997 Inc.

Judgment Debtor

Gaétan Therrien

Adverse Claimant

Procedural Posture

Income Tax Assessment / Assessment of Costs (without Personal Appearance)

Legal Issues

  1. 1 Whether the judgment creditor's bill of costs should be allowed and assessed
  2. 2 Whether the assessment should proceed without personal appearance
  3. 3 Appropriate allowance for tariff item 26

Ratio Decidendi

Because the bill of costs was served and the adverse claimant did not file submissions, the assessment officer allowed the claimed legal fees and disbursements, adjusted item 26 to two units, and assessed total costs of $2,817.43, issuing a certificate for that amount.

Court Disposition

Costs assessed and allowed in the amount of $2,817.43; certificate to issue.

Orders

  • Costs assessed and allowed in the amount of $2,817.43
  • Certificate of assessment to issue for $2,817.43