Alsayegh v. The Queen

Alsayegh v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2009-06-18 Neutral citation 2009 TCC 332 File numbers 2000-4265(IT)G, 2000-5104(IT)G Judges and Taxing Officers Barbara Tanasychuk Subjects Income Tax Act Decision Content Dockets: 2000-4265(IT)G 2000-5104(IT)G BETWEEN: HIKMAT ALSAYEGH, FIRIAL ALSAYEGH, Appellants, and HER MAJESTY THE QUEEN, Respondent. CERTIFICATE OF COSTS I CERTIFY that I have taxed the party and party costs of the Respondent in this proceeding under the authority of subsection 153(1) of the Tax Court of Canada Rules (General Procedure) and I ALLOW THE SUM OF $11,495.47. Signed at Toronto, Ontario, this 18th day of June 2009. “B.G. Tanasychuk” Taxing Officer Citation: 2009TCC332 Date: 20090618 Dockets: 2000-4265(IT)G 2000-5104(IT)G BETWEEN: HIKMAT ALSAYEGH, FIRIAL ALSAYEGH, Appellants, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR TAXATION Barbara Tanasychuk, T.O., T.C.C. [1] This taxation came on for hearing by way of a telephone conference call on Thursday, June 4, 2009. It follows a Judgment of the Honourable Justice Cameron Hugh McArthur of this Court dated August 19, 2005. As a result of the limited success of the Appellants, one set of costs was awarded to the Respondent. Mr. Hikmat Alsayegh represented the Appellants and Mr. Bruce Senkpiel represented the Respondent. [2] The Further Amended Bill of Costs submitted by the Respondent is as follows: 1.(1) Services of Counsel: 1(1)(a) For all services in a proceeding prior to examination $525.00 for discovery 1(1)(b) For a discovery of documents $150.00 1(1)(c) For an examination for discovery on October 18 and $1,050.00 19, 2004 (2 at $525.00 per day or part day) 1(1)(c) For a taxation of costs $525.00 1(1)(d) For a pre-hearing conference March 19, 2003 and April $700.00 27, 2005 (2 at $350.00 per day or part day) 1(1)(e) For a status hearing May 2, 2002 (1 at $125.00 per day $125.00 or part day) 1(1)(g) For preparation for hearing $625.00 1(1)(h) For conduct of the hearing May 30 and May 31, 2005, $3,000.00 for each day or part day (2 at $1,500.00 per day or part day) 1(1)(i) For all services after judgment $300.00 TOTAL FEES: $7,000.00 1.(2) Disbursements Discovery Transcripts $1,377.00 Court Reporter fee $500.00 Courier $229.81 Photocopying $2,314.35 Service (Dye & Durham) $245.00 TOTAL DISBURSEMENTS: $4,666.18 TOTAL FEES AND DISBURSEMENTS: $11,666.16 [3] All of the items claimed on the Respondent’s Bill of Costs were in dispute. As a result, Mr. Senkpiel reviewed and provided an explanation for each item claimed. [4] Prior to hearing Mr. Alsayegh’s submissions, a discrepancy in the amount claimed for photocopying was identified, in that an invoice in the amount of $170.69 from St. Joseph Print Group Inc. had been claimed twice. Mr. Senkpiel withdrew the sum of $170.69 from the amount claimed for photocopies which reduced the claim for photocopies to $2,143.66. [5] Mr. Alsayegh challenged the amounts claimed for services of counsel and disbursements. He argued that the amounts claimed were "inflated" and that he should not have to pay. [6] I do not agree with Mr. Alsayegh. The amounts claimed for counsel fees are proper and in accordance with Tariff B of the Tax Court of Canada Rules (General Procedure). I will accordingly allow the full amount claimed for counsel fees of $7,000.00. [7] The amounts claimed for disbursements were well documented. Two Affidavits of Documents, with copies of invoices attached as exhibits, were filed for use at this hearing. I will accordingly allow the amount of $4,495.00 for disbursements. [8] The bill of costs in the amount of $11,666.16 is taxed and $11,495.47 is allowed. A certificate in that amount will be issued. Signed at Toronto, Ontario, this 18th day of June 2009. “B.G. Tanasychuk” Taxing Officer