Gabin v. Canada (National Revenue)
The assessment officer allowed the defendant’s bill of costs with adjustments: item 14(a) was reduced to reflect a 45-minute hearing (2 units × 0.75 = $165), item 26 was awarded 2 units as the assessment was unopposed, all other claimed items were allowed, disbursements of $406.35 were awarded, and the total bill of...
Source-derived case information.
- Citation
- 2002 FCA 471
- Parties
- Plaintiff: JACQUES GABIN; Defendant: THE MINISTER OF NATIONAL REVENUE
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 26 November 2002
- Procedural Posture
- Assessment of Costs Following Dismissal of Application for Judicial Review / Assessment of Costs
- Outcome
- Bill of costs assessed and allowed.
- Legal Topics
- Costs, Bill of Costs, Assessment Officer, Disbursements, Certificate of Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
JACQUES GABIN
Plaintiff
THE MINISTER OF NATIONAL REVENUE
Defendant
Procedural Posture
Assessment of Costs Following Dismissal of Application for Judicial Review / Assessment of Costs
Legal Issues
- 1 Whether fees claimed under Tariff B, Column III are reasonable and payable
- 2 Proper allocation of units for item 14(a) given a 45-minute hearing
- 3 Entitlement to units for item 26 for assessment of costs when assessment unopposed
Ratio Decidendi
The assessment officer allowed the defendant’s bill of costs with adjustments: item 14(a) was reduced to reflect a 45-minute hearing (2 units × 0.75 = $165), item 26 was awarded 2 units as the assessment was unopposed, all other claimed items were allowed, disbursements of $406.35 were awarded, and the total bill of costs was assessed and allowed at $1,781.35 with a certificate issued.
Court Disposition
Bill of costs assessed and allowed.
Orders
- The defendant’s bill of costs is assessed and allowed in the amount of $1,781.35; a certificate is issued for that amount.
- Fees awarded $1,375; disbursements awarded $406.35.
Full Case Text
Judgment text and source record
1 paragraphs
Gabin v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-11-26 Neutral citation 2002 FCA 471 File numbers A-509-00 Decision Content Date: 20021126 Docket: A‑509‑00 Neutral citation: 2002 FCA 471 Between: JACQUES GABIN Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant ASSESSMENT OF COSTS - REASONS SUZANNE DAVID, ASSESSMENT OFFICER [1] Last August 27, counsel for the defendant filed a bill of costs pursuant to the Court’s judgment on February 14, 2002, per Desjardins, Décary and Noël JJ.A., dismissing with costs the application for judicial review of a Tax Court of Canada decision. [2] At the request of counsel for the defendant this assessment proceeded without a personal appearance by the parties. It should be noted that the plaintiff did not object to this way of proceeding, nor did he see fit to file written submissions within the deadlines set by the Registry. [3] The fees claimed by the defendant under column III of Tariff B are the following: items 2 (5 units), 13 (3 units), 14(a) (2 units x 1 hour), 25 (1 unit) and 26 (4 units). On item 14(a), the length of the hearing was 45 minutes and not one hour as requested: the amount awarded is $165, that is 2 units x 0.75. For item 26 for assessment of costs, as this was not opposed 2 units are awarded. The other items are all awarded, as they were considered reasonable; accordingly, the fees total $1,375. [4] The disbursements incurred by the defendant in the amount of $406.35 are also awarded. [5] The defendant’s bill of costs is assessed and allowed in the amount of $1,781.35. A certificate is issued for that amount. “Suzanne David” Assessment Officer MONTRÉAL, QUEBEC November 26, 2002 Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF CANADA APPEAL DIVISION SOLICITORS OF RECORD COURT FILE No.: A‑509‑00 BETWEEN: JACQUES GABIN and THE MINISTER OF NATIONAL REVENUE ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF ASSESSMENT: Montréal, Quebec REASONS BY: SUZANNE DAVID, ASSESSMENT OFFICER DATE OF REASONS: November 26, 2002 SOLICITORS OF RECORD: Morris Rosenberg for the defendant Deputy Attorney General of Canada Ottawa, Ontario