Duchesnay v. Canada (Minister of National Revenue)
The Assessment Officer found it premature to assess the respondent's bill of costs because the order was interlocutory, the appeal had not been decided on the merits, and the phrase "dismissed with costs" should be interpreted as costs to follow the final disposition of the case; accordingly the bill was not...
Source-derived case information.
- Citation
- 2002 FCA 27
- Parties
- Appellant: Anne Duchesnay; Respondent: Canada (Minister of National Revenue)
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 22 January 2002
- Procedural Posture
- Appeal (interlocutory Application Concerning Stay and Costs) / Assessment in Writing Without Personal Appearance; Interlocutory Costs Assessment
- Outcome
- Respondent's bill of costs not assessed; costs deferred to follow final disposition of the appeal.
- Legal Topics
- Assessment of Costs, Stay of Execution, Interlocutory Relief, Costs to Follow Event
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Anne Duchesnay
Appellant
Canada (Minister of National Revenue)
Respondent
Procedural Posture
Appeal (interlocutory Application Concerning Stay and Costs) / Assessment in Writing Without Personal Appearance; Interlocutory Costs Assessment
Legal Issues
- 1 Whether the respondent's bill of costs should be assessed immediately following dismissal of an interlocutory motion
- 2 What the phrase "dismissed with costs" means in the context of an interlocutory order
- 3 Whether an assessment in writing without personal appearance is appropriate at this stage
Ratio Decidendi
The Assessment Officer found it premature to assess the respondent's bill of costs because the order was interlocutory, the appeal had not been decided on the merits, and the phrase "dismissed with costs" should be interpreted as costs to follow the final disposition of the case; accordingly the bill was not assessed now.
Court Disposition
Respondent's bill of costs not assessed; costs deferred to follow final disposition of the appeal.
Orders
- Respondent's bill of costs will not be assessed.
- Costs are to follow the final disposition of the case.
Full Case Text
Judgment text and source record
1 paragraphs
Duchesnay v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-01-22 Neutral citation 2002 FCA 27 File numbers A-408-01 Decision Content Date: 20020122 Docket: A-408-01 Neutral Citation: 2002 FCA 27 BETWEEN: ANNE DUCHESNAY Appellant - and - In the matter of the Income Tax Act, - and - In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following Acts: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act; Respondent ASSESSMENT OF COSTS - REASONS FRANÇOIS PILON Assessment Officer [1] On August 1, 2001, the Court dismissed the appellant's motion to stay the execution of the trial order in the following words: "[Translation] The motion to stay the execution of the trial order and the sale of the seized movable property is dismissed with costs." [2] On September 4, 2001, Mr. Louis Sébastien, the respondent's counsel, filed his bill of costs and asked that it be assessed without the personal appearance of the parties. Mr. William Noonan, the appellant's counsel, has not filed any written submissions in opposition to this bill. [3] I think it is premature to assess the costs of the motion at this stage of the proceedings. The Court ruled on an interlocutory application, as the appeal had not yet been heard on the merits. Furthermore, the wording of the order disposing of the costs is essential. The motion was dismissed with costs and without further detail, which in my opinion means "with costs to follow the final disposition of the case". [4] Accordingly, the respondent's bill of costs will not be assessed. Halifax, Nova Scotia January 22, 2002 François Pilon Assessment Officer Certified true translation Suzanne M. Gauthier, LL.L., Trad. a. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE NO: A-408-01 BETWEEN: ANNE DUCHESNAY Appellant - and - In the matter of the Income Tax Act, Respondent ASSESSMENT IN WRITING WITHOUT PERSONAL APPEARANCE REASONS OF: François Pilon, Assessment Officer PLACE OF ASSESSMENT:Halifax, Nova Scotia DATE OF REASONS: January 22, 2002 SOLICITORS OF RECORD: Hickson Noonan Sillery, Quebec for the appellant Morris Rosenberg Deputy Attorney General of Canada Ottawa, Ontario for the respondent