Murphy v. Canada (Minister of National Revenue)

Murphy v. Canada (Minister of National Revenue)

The Assessment Officer accepted the respondent's bill as supported, allowed counsel fees of $1,540.00 and disbursements of $2,147.40, and issued a certificate of assessment for $3,687.40; the assessment proceeded without personal appearance because the applicant failed to file submissions.

Source-derived case information.

Citation
2004 FCA 106
Parties
Applicant: Pamela Murphy; Respondent: The Minister of National Revenue
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
15 March 2004
Procedural Posture
Judicial Review Application / Assessment of Costs (assessment in Writing Without Personal Appearance)
Outcome
Judicial review application dismissed with costs; costs assessed and certificate of assessment issued.
Legal Topics
Assessment of Costs, Judicial Review, Counsel Fees and Disbursements
Source Language
en
Administrative Law Tax Law Costs Assessment of Costs Judicial Review Counsel Fees and Disbursements

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Parties

Pamela Murphy

Applicant

The Minister of National Revenue

Respondent

Procedural Posture

Judicial Review Application / Assessment of Costs (assessment in Writing Without Personal Appearance)

  1. 1 Whether claimed counsel fees are reasonable and allowable
  2. 2 Whether claimed disbursements are supported and allowable
  3. 3 Whether assessment can proceed without personal appearance after applicant failed to file submissions

Ratio Decidendi

The Assessment Officer accepted the respondent's bill as supported, allowed counsel fees of $1,540.00 and disbursements of $2,147.40, and issued a certificate of assessment for $3,687.40; the assessment proceeded without personal appearance because the applicant failed to file submissions.

Court Disposition

Judicial review application dismissed with costs; costs assessed and certificate of assessment issued.

Orders

  • Allow counsel fees for items 2, 14, 25 and 26 in the amount of $1,540.00.
  • Allow disbursements in the amount of $2,147.40.