Denis v. Canada (Minister of National Revenue)
The Assessment Officer allowed all fees claimed except item 26, which was reduced to two units; applied the revised Tariff B unit value of $120 (effective April 1, 2005) resulting in allowed fees of $1,740; disbursements were proven and allowed in the amount of $1,185.54; total bill of costs assessed and allowed in...
Source-derived case information.
- Citation
- 2005 FCA 392
- Parties
- Appellant: Francine Denis; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 23 November 2005
- Procedural Posture
- Tax Appeal / Costs Assessment / Assessment of Costs Following Dismissal of Appeal
- Outcome
- Bill of costs assessed and allowed in the amount of $2,925.54; certificate of costs to be issued.
- Legal Topics
- Costs Assessment, Disbursements, Tariff B, Certificate of Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Francine Denis
Appellant
Minister of National Revenue
Respondent
Procedural Posture
Tax Appeal / Costs Assessment / Assessment of Costs Following Dismissal of Appeal
Legal Issues
- 1 Whether the respondent's bill of costs should be allowed in full
- 2 Appropriate unit value under Tariff B after April 1, 2005 adjustment
- 3 Whether item 26 should be reduced and to what extent
Ratio Decidendi
The Assessment Officer allowed all fees claimed except item 26, which was reduced to two units; applied the revised Tariff B unit value of $120 (effective April 1, 2005) resulting in allowed fees of $1,740; disbursements were proven and allowed in the amount of $1,185.54; total bill of costs assessed and allowed in the amount of $2,925.54 and a certificate of costs will be issued.
Court Disposition
Bill of costs assessed and allowed in the amount of $2,925.54; certificate of costs to be issued.
Orders
- Allow fees in the amount of $1,740 after applying Tariff B unit value of $120
- Reduce item 26 to two units
Full Case Text
Judgment text and source record
1 paragraphs
Denis v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2005-11-23 Neutral citation 2005 FCA 392 File numbers A-369-03, A-370-03 Decision Content Date: 20051123 Docket: A-369-03 A-370-03 Citation: 2005 FCA 392 BETWEEN: FRANCINE DENIS Appellant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS DIANE PERRIER, ASSESSMENT OFFICER [1] On January 22, 2004, the Federal Court of Appeal dismissed the appeals with a single set of costs and disbursements for both cases in favour of the respondent. [2] On April 15, 2005, the respondent submitted his bill of costs and asked that it be assessed without personal appearance of the parties. On August 30, 2005, we sent letters to the parties to schedule the filing of their submissions. As no written submissions have been filed to date, I will now assess the costs based on the documents in the record. [3] All of the fees requested are granted, with the exception of item 26, which will be reduced to two units, since it was not challenged. As the unit value of Tariff B was increased on April 1, 2005 from $110 to $120, I have amended the costs accordingly and am allowing the amount of $1,740. [4] Disbursements in the amount of $1,185.54 are granted, as they are deemed reasonable and have been proven by affidavit and the attachments thereto. [5] The bill of costs is accordingly assessed and allowed in the amount of $2,925.54. A certificate of costs will be issued for that amount. A copy of these reasons will be placed in file A‑370-03. ______”Diane Perrier”________ Assessment Officer QUÉBEC, QUEBEC November 23, 2005 Certified true translation Michael Palles FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-369-03 A-370-03 STYLE OF CAUSE: FRANCINE DENIS v. MINISTER OF NATIONAL REVENUE ASSESSMENT OF COSTS IN WRITING REASONS FOR ASSESSMENT OF COSTS BY: Diane Perrier DATED: November 23, 2005 SOLICITORS OF RECORD: BELZILE ET ASSOCIÉS Rivière-du-Loup, Quebec FOR THE APPELLANT DEPARTMENT OF JUSTICE CANADA Montréal, Quebec FOR THE RESPONDENT