Goulet v. Canada (Minister of National Revenue)
Respondents' Tariff B fees totaling $1,800 and disbursements of $459.41 were reasonable and are allowed, for a total award of $2,259.41, and a certificate is issued for that amount.
Source-derived case information.
- Citation
- 2005 FCA 273
- Parties
- Applicant: Nancy Goulet; Respondent: Minister of National Revenue; Respondent: Tax Court of Canada; Respondent: Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 15 August 2005
- Procedural Posture
- Judicial Review Costs Assessment / Assessment of Costs
- Outcome
- Respondents' costs assessed and allowed in the amount of $2,259.41; certificate issued.
- Legal Topics
- Costs, Assessment of Costs, Tariff B, Disbursements
- 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
Nancy Goulet
Applicant
Minister of National Revenue
Respondent
Tax Court of Canada
Respondent
Attorney General of Canada
Respondent
Procedural Posture
Judicial Review Costs Assessment / Assessment of Costs
Legal Issues
- 1 Whether respondents' claimed costs are reasonable and payable
- 2 Proper quantum under Tariff B items
- 3 Allowance of disbursements
Ratio Decidendi
Respondents' Tariff B fees totaling $1,800 and disbursements of $459.41 were reasonable and are allowed, for a total award of $2,259.41, and a certificate is issued for that amount.
Court Disposition
Respondents' costs assessed and allowed in the amount of $2,259.41; certificate issued.
Orders
- Respondents' fees assessed at $1,800 under Tariff B items 2, 13(a), 14(a), 25 and 26.
- Respondents' disbursements of $459.41 allowed.
Full Case Text
Judgment text and source record
1 paragraphs
Goulet v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2005-08-15 Neutral citation 2005 FCA 273 File numbers A-703-02 Decision Content Date: 20050815 Docket: A-703-02 Citation: 2005 FCA 273 Between: NANCY GOULET Applicant AND MINISTER OF NATIONAL REVENUE and TAX COURT OF CANADA and ATTORNEY GENERAL OF CANADA Respondents ASSESSMENT OF COSTS -REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] This is an assessment of costs owed to the respondents pursuant to the judgment of October 21, 2004, dismissing the application for judicial review. As requested, the assessment proceeded without personal appearance of the parties. To date, we have not received any reply to our letter dated July 4 directing the applicant to submit written representations. [2] In the circumstances, the respondents' fees are assessed in the amount of $1,800 for the following items of Tariff B: items 2 ($600), 13(a) ($360), 14(a) ($480), 25 ($120) and 26 ($240). Although all the claims are reasonable, we have reduced the number of units for the assessment of costs given that none of it was disputed. With respect to the disbursements incurred in this case in the amount of $459.41, they are allowed as such. [3] The respondents' costs are accordingly assessed and allowed in the amount of $2,259.41. A certificate is issued for that amount. DATED AT MONTRÉAL, THE 15TH DAY OF AUGUST 2005 Signed: "Michelle Lamy" MICHELLE LAMY ASSESSMENT OFFICER Certified true translation Aveta Graham FEDERAL COURT OF APPEAL SOLICITORS OF RECORD COURT DOCKET NO.: A-703-02 Between: NANCY GOULET Applicant AND MINISTER OF NATIONAL REVENUE and TAX COURT OF CANADA and ATTORNEY GENERAL OF CANADA Respondents ASSESSMENT OF COSTS IN WRITING PLACE OF ASSESSMENT: Montréal, Quebec REASONS BY MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS: August 15, 2005 SOLICITORS OF RECORD: John Sims Deputy Attorney General of Canada Ottawa, Ontario for the Respondents