Canada v. Wadacerf International Inc.
The assessment was varied in part: photocopying disbursements were allowed in the sum of $1,281 by applying the accepted practice of permitting a $0.25 per page allowance for in-house copies where no receipts exist, coupled with the assessment officer's discretion to award necessary and reasonable disbursements;...
Source-derived case information.
- Citation
- 2002 FCA 416
- Parties
- Appellant: Her Majesty the Queen; Appellant: The Minister of Agriculture Canada; Respondent: Wadacerf International Inc.
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 25 October 2002
- Procedural Posture
- Costs Assessment / Supplementary Reasons/assessment in Writing
- Outcome
- Assessment varied in part; photocopying costs allowed in the sum of $1,281; amended bill of costs and certificate to be issued.
- Legal Topics
- Photocopying Disbursements, In House Photocopies, Assessment Officer Practice
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Her Majesty the Queen
Appellant
The Minister of Agriculture Canada
Appellant
Wadacerf International Inc.
Respondent
Procedural Posture
Costs Assessment / Supplementary Reasons/assessment in Writing
Legal Issues
- 1 Whether photocopying disbursements may be allowed without receipts by applying a standard per-page allowance
- 2 Whether the assessment process was procedurally defective because the respondent's written submissions were not served
Ratio Decidendi
The assessment was varied in part: photocopying disbursements were allowed in the sum of $1,281 by applying the accepted practice of permitting a $0.25 per page allowance for in-house copies where no receipts exist, coupled with the assessment officer's discretion to award necessary and reasonable disbursements; supplementary reasons were issued to correct the procedural oversight of missing service of respondent submissions.
Court Disposition
Assessment varied in part; photocopying costs allowed in the sum of $1,281; amended bill of costs and certificate to be issued.
Orders
- Allow $1,281 for photocopies.
- Issue an amended bill of costs and certificate reflecting the allowance.
Full Case Text
Judgment text and source record
1 paragraphs
Canada v. Wadacerf International Inc. Court (s) Database Federal Court of Appeal Decisions Date 2002-10-25 Neutral citation 2002 FCA 416 File numbers A-355-00 Decision Content Date: 20021025 Docket: A-355-00 Neutral citation: 2002 FCA 416 BETWEEN: HER MAJESTY THE QUEEN and THE MINISTER OF AGRICULTURE CANADA Appellants and WADACERF INTERNATIONAL INC. Respondent ASSESSMENT OF COSTS - SUPPLEMENTARY REASONS FRANÇOIS PILON Assessment Officer [1] The appellants' costs were initially assessed on October 18. However, on October 23 Dominique Guimond, counsel for the appellants, notified the Registry that counsel for the respondent, Luc Huppé, had not served on him a copy of his written submissions against his bill of costs. Mr. Guimond was right as there was no proof of service in the record. We apologize for proceeding prematurely with the assessment. These supplementary reasons accordingly result from that oversight. Mr. Guimond filed his written submissions in reply the same day, namely October 23 (doc. No. 30). [2] He challenged the fact that the photocopying costs were disallowed solely because the actual cost was not known. He maintained it was impossible to know the actual cost of "in-house" photocopies and that for this reason the Court had adopted the practice of paying $0.25 a sheet. He referred the Court to Moloney v. Canada, [1989] 1 C.T.C. 213, and pointed out that on many occasions assessment officers had awarded this amount, even when their decisions did not expressly mention this practice. Mr. Guimond added that the practice is still current, it helps to reduce the costs associated with photocopies and it allows the parties to recover their costs without resorting to a time-consuming and complicated calculation for "in-house" copies. [3] I appreciate the logic of counsel for the appellants' arguments, knowing that assessment officers from time to time award disbursements without having receipts when the expenses in question appear to have been necessary and reasonable in the circumstances of the case. Further, Mr. Guimond cited a decision by the assessment officer Lamy in Lavoie v. Canada (Attorney General), [2001] F.C.J. 122, where she mentions that it is accepted practice to allow $0.25 a page. [4] Moreover, an extract from the decision by Marceau J.A. in Vespoli v. The Queen, dated June 4, 1986 (A-357-85), tends to support that principle. At p. 3, the Court stated: As to the second issue, we think that, once the conclusion has been reached that the taxing officer has been right in adding to the bill of costs an item for photocopying disbursements considered by him as having been essential for the conduct of the action, the learned Motions Judge had no reason to intervene. The amounts allowed were not so inappropriate as to suggest that an error of principle had been committed in their calculation. It is in these circumstances that I will vary my earlier decision in part, allowing the sum of $1,281 for photocopies. An amended bill of costs and certificate will be issued accordingly. "François Pilon" Assessment Officer Halifax, Nova Scotia October 25, 2002 Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-355-00 BETWEEN: HER MAJESTY THE QUEEN ET AL. -and- WADACERF INTERNATIONAL INC. ASSESSMENT IN WRITING WITHOUT PERSONAL APPEARANCE SUPPLEMENTARYREASONS BY: François Pilon, Assessment Officer PLACE OF ASSESSMENT: Halifax, Nova Scotia DATE OF SUPPLEMENTARY REASONS: October 25, 2002 SOLICITORS OF RECORD: Morris Rosenberg for the appellants Deputy Attorney General of Canada de Grandpré, Chaurette, Lévesque for the respondent Montréal, Quebec