Chamoun v. Canada (National Revenue)
The Assessment Officer applied Tariff B, reduced the number of claimed fee units due to the relative simplicity of the proceeding, applied the amended unit value effective April 1, 2005, apportioned photocopy and transcript costs one-third because the same evidence was used in three dockets, allowed other...
Source-derived case information.
- Citation
- 2005 FCA 258
- Parties
- Applicant: Antoine Chamoun; Respondent: Department of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 14 July 2005
- Procedural Posture
- Judicial Review (tax) / Assessment of Costs (post Judgment)
- Outcome
- Respondent's costs assessed and allowed in the amount of $3,497.34; certificate issued.
- Legal Topics
- Assessment of Costs, Tariff B, Disbursements, Costs Allocation
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Antoine Chamoun
Applicant
Department of National Revenue
Respondent
Procedural Posture
Judicial Review (tax) / Assessment of Costs (post Judgment)
Legal Issues
- 1 Appropriate Tariff B units and unit value to apply for fees
- 2 Reasonableness of claimed disbursements
- 3 Allocation of photocopy and transcript costs where same evidence used in multiple dockets
Ratio Decidendi
The Assessment Officer applied Tariff B, reduced the number of claimed fee units due to the relative simplicity of the proceeding, applied the amended unit value effective April 1, 2005, apportioned photocopy and transcript costs one-third because the same evidence was used in three dockets, allowed other disbursements as claimed, and assessed total costs of $3,497.34, issuing a certificate for that amount.
Court Disposition
Respondent's costs assessed and allowed in the amount of $3,497.34; certificate issued.
Orders
- Respondent's fees allowed in the amount of $2,160.00 under Tariff B.
- Photocopy costs apportioned and allowed at $705.75.
Full Case Text
Judgment text and source record
1 paragraphs
Chamoun v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2005-07-14 Neutral citation 2005 FCA 258 File numbers A-83-03 Decision Content Date: 20050714 Docket: A-83-03 Citation: 2005 FCA 258 Between: ANTOINE CHAMOUN Applicant AND DEPARTMENT OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] On January 15, 2004, the Court dismissed with costs the application for judicial review filed by the applicant against a judgment of the Tax Court of Canada. The assessment of the respondent's bill of costs proceeded on the basis of the parties' written submissions. [2] After reviewing the respondent's fees, they are set in the amount of $2,160.00 for the following items of Tariff B: items 2 (7 units), 13 (3 units), 14 (2 units x 2 hours), 25 (1 unit) and 26 (3 units). All of the claims are reasonable and are in accordance with the application of the Tariff in general. I reduced the number of units claimed for the assessment of costs to 3 since the proceeding was one that is relatively simple to prepare. As the value of the unit was amended on April 1, 2005, increased from $110 to $120, the fees were calculated accordingly. [3] In terms of disbursements, the respondent is claiming $3,777.83 for photocopies ($2,117.25), transcripts ($1,543.48), bailiff fees ($102.10) and messenger fees ($15). Given that the evidence used before the Tax Court of Canada was the same for three dockets heard at the same time, including the applicant's, I am awarding one-third of the costs incurred for photocopies and transcripts, i.e. $705.75 and $514.49. The other disbursements are allowed as claimed. [4] The respondent's costs are assessed and allowed in the amount of $3,497.34. A certificate is issued for that amount. DATED AT MONTRÉAL, THE 14th DAY OF JULY 2005 Signed: "Michelle Lamy" MICHELLE LAMY ASSESSMENT OFFICER Certified true translation Kelley A. Harvey, BCL, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD COURT DOCKET NO.: A-83-03 Between: ANTOINE CHAMOUN Applicant AND DEPARTMENT OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS IN WRITING+ LIEU DE TAXATION: Montréal, Quebec REASONS OF MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS: July 14, 2005 SOLICITORS OF RECORD: John Sims Deputy Attorney General of Canada Ottawa, Ontario For the respondent