Jazra v. Canada (Minister of National Revenue)

Jazra v. Canada (Minister of National Revenue)

The assessment officer held the respondent's claimed Tariff B fees and disbursements were reasonable and recoverable, awarded $1,650 for specified Tariff B items and $323.66 for disbursements, totaling $1,973.66, and issued a certificate; the assessment officer applied Rule 407 and confirmed that only the Court can...

Source-derived case information.

Citation
2005 FCA 21
Parties
Applicant: Rod Jazra o/a Check‑Mate Investigations; Respondent: Minister of National Revenue
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
18 January 2005
Procedural Posture
Judicial Review / Assessment of Costs (assessment Officer)
Outcome
Costs assessed and allowed in favour of the respondent in the amount of $1,973.66; certificate issued.
Legal Topics
Assessment of Costs, Federal Court Rules, Tariff B, Disbursements, Assessment Officer Authority
Source Language
en
Administrative Law Tax Law Civil Procedure Costs Assessment of Costs Federal Court Rules Tariff B Disbursements +1 more

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Parties

Rod Jazra o/a Check‑Mate Investigations

Applicant

Minister of National Revenue

Respondent

Procedural Posture

Judicial Review / Assessment of Costs (assessment Officer)

  1. 1 Whether the respondent's claimed fees under Tariff B are reasonable
  2. 2 Whether the claimed disbursements are recoverable
  3. 3 Whether costs should be limited to 25% of the judgment as suggested by the applicant

Ratio Decidendi

The assessment officer held the respondent's claimed Tariff B fees and disbursements were reasonable and recoverable, awarded $1,650 for specified Tariff B items and $323.66 for disbursements, totaling $1,973.66, and issued a certificate; the assessment officer applied Rule 407 and confirmed that only the Court can award a lump sum under subsection 400(4).

Court Disposition

Costs assessed and allowed in favour of the respondent in the amount of $1,973.66; certificate issued.

Orders

  • Award respondent $1,650 for Tariff B items: item 2 (5 units), item 13(a) (3 units), item 14(a) (2 units), item 25 (1 unit), item 26 (4 units).
  • Award respondent $323.66 for disbursements for photocopying, stenographer and service expenses as claimed.