Millette v. Canada (Minister of National Revenue)
The assessment officer allowed only those cost items supported by the bill and record and justified by affidavit; disallowed items where the court record showed the appellant filed the requisition or where the court order was silent on costs; costs were adjusted accordingly and a certificate issued for the assessed...
Source-derived case information.
- Citation
- 2002 FCA 308
- Parties
- Appellant: RÉGENT MILLETTE; Respondent: MINISTER OF NATIONAL REVENUE
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 29 August 2002
- Procedural Posture
- Appeal From Trial Division Decision Following Application for Judicial Review Under Subsection 224(1) of the Income Tax Act / Assessment of Costs (assessment Officer)
- Outcome
- Respondent's bill of costs assessed and allowed; certificate to be issued.
- Legal Topics
- Assessment of Costs, Judicial Review, Income Tax Act
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
RÉGENT MILLETTE
Appellant
MINISTER OF NATIONAL REVENUE
Respondent
Procedural Posture
Appeal From Trial Division Decision Following Application for Judicial Review Under Subsection 224(1) of the Income Tax Act / Assessment of Costs (assessment Officer)
Legal Issues
- 1 Whether claimed items of costs are reasonable and allowable
- 2 Whether costs claimed for requisition for hearing should be disallowed where court record shows the requisition was filed by the appellant
- 3 Whether costs relating to a motion for extension of time can be awarded where the court order is silent as to costs
Ratio Decidendi
The assessment officer allowed only those cost items supported by the bill and record and justified by affidavit; disallowed items where the court record showed the appellant filed the requisition or where the court order was silent on costs; costs were adjusted accordingly and a certificate issued for the assessed amount.
Court Disposition
Respondent's bill of costs assessed and allowed; certificate to be issued.
Orders
- Total costs will be set at $599.67.
- Respondent's costs are assessed and allowed in the amount of $1,919.67 and a certificate will be issued accordingly.
Full Case Text
Judgment text and source record
1 paragraphs
Millette v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-08-29 Neutral citation 2002 FCA 308 File numbers A-593-99 Decision Content Date: 20020829 Docket: A-593-99 Neutral citation: 2002 FCA 308 Between: RÉGENT MILLETTE Appellant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS SUZANNE DAVID, ASSESSMENT OFFICER [1] This assessment concerns an appeal from a decision of the Trial Division following an application for judicial review under subsection 224(1) of the Income Tax Act. The appeal was dismissed with costs on April 2, 2001. [2] On June 17, 2002, the respondent filed his bill of costs and asked that it be assessed without the parties' personal appearance. Given the absence of written representations by the appellant within the period specified by the Registry, we will proceed with the assessment of Her Majesty's bill of costs. [3] With respect to assessable services, the following claims appear reasonable to me and will be allowed: item 19 5 units $550.00 item 22(a) 2 units (x ½ hour) $110.00 item 22(b) 2 units (x ½ hour) $110.00 item 25 1 unit $110.00 item 26 4 units $440.00 The following items are not allowed for the following reasons: item 20 - one unit is claimed for requisition for hearing. The court's record indicates that this procedure was filed by the appellant on March 15, 2001; item 21(a) - two units relating to a motion for extension of time. Given that the court order does not make any reference with respect to costs, we do not have the authority needed to grant them. [4] Costs amount to $649.85 and are justified by affidavit. Only an amount of $50.18 relating to service of the requisition for hearing is not allowed for the reason specified under item 20 mentioned above. Total costs will therefore be set at $599.67. Page: 3 [5] The respondent's costs are assessed and allowed in the amount of $1,919.67 and a certificate will be issued accordingly. SUZANNE DAVID ASSESSMENT OFFICER MONTRÉAL, QUEBEC August 29, 2002 Certified true translaton Sophie Debbané, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD COURT FILE NO.: A-593-99 Between: RÉGENT MILLETTE Appellant AND MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF ASSESSMENT: Montréal, Quebec REASONS OF SUZANNE DAVID, ASSESSMENT OFFICER DATE OF REASONS: August 29, 2002 SOLICITORS OF RECORD: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Ontario For the Respondent