Poulin v. Canada (Minister of National Revenue)
The Assessment Officer accepted the applicant's submission on complexity and awarded the maximum units under Tariff B for preparation and attendance, adjusted the item for actual hearing length, allowed documented disbursements (court fees, transcript, bailiff fees, photocopy/facsimile/binder costs) and disallowed...
Source-derived case information.
- Citation
- 2005 FCA 277
- Parties
- Applicant: Daniel Poulin; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 22 August 2005
- Procedural Posture
- Assessment of Costs Following Judicial Review / Post Judgment Costs Assessment
- Outcome
- Costs awarded to applicant in the total amount of $3,098.25 and certificate issued for that amount; parking and taxi expenses denied.
- Legal Topics
- Costs Assessment, Judicial Review, Tariff B, Disbursements
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Daniel Poulin
Applicant
Minister of National Revenue
Respondent
Procedural Posture
Assessment of Costs Following Judicial Review / Post Judgment Costs Assessment
Legal Issues
- 1 Whether the claimed fees and disbursements should be awarded in full
- 2 Proper application of Tariff B units for preparation and attendance
- 3 Whether parking and taxi expenses are recoverable as disbursements
Ratio Decidendi
The Assessment Officer accepted the applicant's submission on complexity and awarded the maximum units under Tariff B for preparation and attendance, adjusted the item for actual hearing length, allowed documented disbursements (court fees, transcript, bailiff fees, photocopy/facsimile/binder costs) and disallowed parking and taxi expenses as inherent office operating costs, resulting in a costs award of $3,098.25.
Court Disposition
Costs awarded to applicant in the total amount of $3,098.25 and certificate issued for that amount; parking and taxi expenses denied.
Orders
- Costs awarded in the amount of $3,098.25
- Certificate issued for $3,098.25
Full Case Text
Judgment text and source record
1 paragraphs
Poulin v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2005-08-22 Neutral citation 2005 FCA 277 File numbers A-526-01 Decision Content Date: 20050822 Docket: A-526-01 Citation: 2005 FCA 277 Between: DANIEL POULIN Applicant AND MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] This is the assessment of costs due to the applicant following the judgment dated January 30, 2003, allowing his application for judicial review. This assessment proceeded based on the written submissions of the parties. [2] In light of these submissions, the fees are awarded as claimed in the amount of $2,214.23 ($1,925 + $134.74 GST + $154.48 QST) for items 1 ($770), 14(a) ($825), 25 ($110) and 26 ($220). We accept the applicant's arguments regarding the complexity of the matter and award the maximum number of units provided under Tariff B for the preparation of the application for judicial review and counsel's attendance at Court. Further, we have adjusted the amount allowed under item 14 since the hearing was 2.5 hours long. [3] Pursuant to the documentation filed, the expenses incurred in this matter are awarded as follows: $50 for the court fees paid in accordance with Tariff A, $736.16 ($688 plus $48.16 GST) for the transcript of the stenographer's notes, $28.84 ($25.08 plus GST/QST) for bailiff fees and $69.02 ($60 plus GST/QST) for various expenses for photocopies, facsimiles and binders. The parking and taxi expenses are denied as they are rather expenses inherent to the operating costs of an office. [4] The applicant's costs are therefore assessed and allowed in the amount of $3,098.25. A certificate is issued for that amount. DATED IN MONTRÉAL, THE 22nd DAY OF AUGUST 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 NUMBER: A-526-01 Between: DANIEL POULIN Applicant AND MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS IN WRITING PLACE OF ASSESSMENT: Montréal, Quebec REASONS OF MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS: AUGUST 22, 2005 SOLICITORS OF RECORD: LeBlanc, Doucet McBride Hull, Quebec For the applicant John Sims Attorney General of Canada Ottawa, Ontario For the respondent