Couture v. Canada (Minister of National Revenue)
The assessment officer allowed fees of $2,310.00 limited to items supported by the record (specifically items 2, 13(a), 14(a) and only item 5 as to the motions), allowed item 25 as a reasonable post-judgment expense despite lack of detailed evidence, reduced item 26 to 3 units as the assessment was not complicated,...
Source-derived case information.
- Citation
- 2003 FCA 204
- Parties
- Applicant: MICHEL COUTURE; Respondent: MINISTER OF NATIONAL REVENUE
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 6 May 2003
- Procedural Posture
- Judicial Review / Assessment of Costs (post Judgment)
- Outcome
- Bill of costs assessed and allowed in the amount of $2,879.35; certificate issued.
- Legal Topics
- Assessment of Costs, Federal Court Rules, Disbursements, Certification
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
MICHEL COUTURE
Applicant
MINISTER OF NATIONAL REVENUE
Respondent
Procedural Posture
Judicial Review / Assessment of Costs (post Judgment)
Legal Issues
- 1 Whether claimed costs items are allowable under Federal Court Rules, 1998 s.400(3)
- 2 Whether respondent is entitled to costs for motions absent a specific costs order
- 3 Whether disbursements are sufficiently substantiated
Ratio Decidendi
The assessment officer allowed fees of $2,310.00 limited to items supported by the record (specifically items 2, 13(a), 14(a) and only item 5 as to the motions), allowed item 25 as a reasonable post-judgment expense despite lack of detailed evidence, reduced item 26 to 3 units as the assessment was not complicated, allowed disbursements totaling $569.35 except those connected to service of motions #1 and #2, and assessed and allowed the bill of costs in the amount of $2,879.35 with a certificate issued for that amount.
Court Disposition
Bill of costs assessed and allowed in the amount of $2,879.35; certificate issued.
Orders
- Bill of costs assessed and allowed in the amount of $2,879.35
- Certificate issued for $2,879.35
Full Case Text
Judgment text and source record
1 paragraphs
Couture v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2003-05-06 Neutral citation 2003 FCA 204 File numbers A-778-98 Decision Content Date: 20030506 Docket: A-778-98 Neutral Citation: 2003 FCA 204 Between: MICHEL COUTURE Applicant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] Following a judgment of the Court of Appeal dated February 27, 2001, dismissing the application for judicial review, the respondent filed his bill of costs on March 7, 2003, and asked that the assessment be done in writing. [2] The fees claimed by the respondent are as follows: Item Services Units/ Column III Amount 2 Preparation and filing of respondent's record 5 $550.00 5 Preparation of response to plaintiff's motion for production of report by investigator of Minister of National Revenue (Motion #1) 5 $550.00 5 Preparation of response to plaintiff's motion to extend time for filing plaintiff's record (Motion #2) 5 $550.00 5 Preparation of response to plaintiff's motion for reconsideration of order made June 14, 1999 (Motion #3) 5 $550.00 13 Preparation for hearing of February 27, 2001 3 $330.00 14 Per hour in Court on February 27, 2001 2 X 2 hrs $440.00 25 Services after judgment 1 $110.00 26 Assessment of costs 4 $440.00 [3] Based on the written representations of the parties, we are allowing fees in the amount of $2,310.00 for the following reasons: - Considering the criteria set out in subsection 400(3) of the Federal Court Rules, 1998, items 2, 13(a) and 14(a) are allowed as claimed because this is reasonable compensation in this case. - Only the fees requested under item 5 for preparation of the response to motion #3 are allowed. There is no order in the record that allows me to grant costs of the other motions to the respondent. - It is current practice for assessment officers to allow item 25, services after judgment, without supporting evidence, because we assume that the party claiming costs has incurred some expenses following the judgment of the Court, such as communications with the client. - 3 units are allowed under item 26 for the assessment of costs, as the proceeding was not complicated. [4] All the disbursements incurred in this matter, except for those connected to the service of motions #1 and #2, are allowed for a total amount of $569.35, since they were established by affidavit and, according to the respondent's representations, were essential to the conduct of the litigation. [5] The bill of costs is assessed and allowed in the amount of $2,879.35. A certificate is issued for this amount. Signed: Michelle Lamy MICHELLE LAMY ASSESSMENT OFFICIER MONTRÉAL, QUEBEC May 6, 2003 Certified true translation Mary Jo Egan, LLB FEDERAL COURT OF CANADA APPEAL DIVISION SOLICITORS OF RECORD DOCKET: A-778-98 Between: MICHEL COUTURE Applicant AND MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF ASSESSMENT: Montréal, Quebec REASONS OF MICHELLE LAMY, ASSESSMENT OFFICIER DATED: May 6, 2003 SOLICITORS OF RECORD: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Ontario for the respondent FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20030506 Docket: A-778-98 BETWEEN: MICHEL COUTURE Applicant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS