Dupuis v. Canada (Minister of National Revenue)
The assessment officer allowed fees of $1,595.00 (with item 26 reduced to 2 units) and disbursements of $421.05, for a total costs award of $2,016.05 and issued a certificate for that amount, because the respondent's documentary evidence supported the charges and the assessment was uncontested and straightforward.
Source-derived case information.
- Citation
- 2004 FCA 211
- Parties
- Applicant: Bertrand Dupuis; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 27 May 2004
- Procedural Posture
- Application for Judicial Review (costs Assessment) / Assessment of Costs Following Dismissal of Application for Judicial Review
- Outcome
- Costs assessed and allowed in favour of the respondent in the amount of $2,016.05; certificate issued.
- Legal Topics
- Assessment of Costs, Judicial Review, Tariff Items, Assessment Officer Discretion
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Bertrand Dupuis
Applicant
Minister of National Revenue
Respondent
Procedural Posture
Application for Judicial Review (costs Assessment) / Assessment of Costs Following Dismissal of Application for Judicial Review
Legal Issues
- 1 Whether the respondent's claimed fees and disbursements are reasonable and allowable under the tariff
- 2 Whether the number of units claimed under tariff item 26 should be reduced given the uncontested and straightforward nature of the assessment
- 3 Whether a costs certificate should be issued and for what amount
Ratio Decidendi
The assessment officer allowed fees of $1,595.00 (with item 26 reduced to 2 units) and disbursements of $421.05, for a total costs award of $2,016.05 and issued a certificate for that amount, because the respondent's documentary evidence supported the charges and the assessment was uncontested and straightforward.
Court Disposition
Costs assessed and allowed in favour of the respondent in the amount of $2,016.05; certificate issued.
Orders
- Respondent awarded costs in the amount of $2,016.05.
- A certificate is issued for $2,016.05.
Full Case Text
Judgment text and source record
1 paragraphs
Dupuis v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2004-05-27 Neutral citation 2004 FCA 211 File numbers A-118-02 Decision Content Date: 20040527 Docket: A-118-02 Citation: 2004 FCA 211 Between: BERTRAND DUPUIS Applicant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS -REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] This is a written assessment of the costs due to the respondent following the judgment dated September 15, 2003, dismissing the application for judicial review with costs. The applicant was asked to submit his written submissions by May 14, 2004. I have not received any such document, so I am ready to proceed with the assessment. [2] Based on the proceedings in the record and the documentary evidence submitted by the respondent, the fees are allowed in the amount of $1,595.00 for the following services: item 2 (5 units), 13 (3 units), 14(a) (2 units X 1.75 hours), 25 (1 unit) and 26 (2 units). I reduced the number of units requested under item 26 to 2 units since the assessment is uncontested and straightforward as a whole. The disbursements, totalling $421.05, are allowed as requested. [3] The respondent's costs are assessed and allowed in the amount of $2,016.05. A certificate is issued for that amount. Signed: "Michelle Lamy" MICHELLE LAMY ASSESSMENT OFFICER MONTRÉAL, QUEBEC May 27, 2004 Certified true translation Kelley A. Harvey, BA, BCL, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-118-02 Between: BERTRAND DUPUIS Applicant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF ASSESSMENT: Montréal, Quebec REASONS OF MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS: May 27, 2004 SOLICITORS OF RECORD: Eidda & Associés Québec, Quebec For the applicant Morris Rosenberg Deputy Attorney General of Canada Ottawa, Ontario For the respondent