Roussel v. Canada (Minister of National Revenue)
All fees claimed were allowed as reasonable except item 5 which was disallowed because the Tax Court order of October 17, 2000 said nothing about costs for that motion; units awarded were multiplied by the adjusted unit value of $110 and disbursements of $170.47 were allowed, yielding a total allowed amount of...
Source-derived case information.
- Citation
- 2001 FCA 324
- Parties
- Appellant: Roger Roussel; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 26 October 2001
- Procedural Posture
- Judicial Review / Assessment of Costs
- Outcome
- Respondent's bill of costs assessed and allowed in the amount of $1,710.47; certificate issued.
- Legal Topics
- Assessment of Costs, Tariff B, Disbursements, Bill of Costs, Costs Certificate
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Roger Roussel
Appellant
Minister of National Revenue
Respondent
Procedural Posture
Judicial Review / Assessment of Costs
Legal Issues
- 1 Whether fees under Tariff B are recoverable and reasonable
- 2 Whether an assessment officer may refuse to assess awarded costs based on ability to pay
- 3 Whether a unit should be allowed for item 5 given the Tax Court order of October 17, 2000
Ratio Decidendi
All fees claimed were allowed as reasonable except item 5 which was disallowed because the Tax Court order of October 17, 2000 said nothing about costs for that motion; units awarded were multiplied by the adjusted unit value of $110 and disbursements of $170.47 were allowed, yielding a total allowed amount of $1,710.47 and a certificate was issued.
Court Disposition
Respondent's bill of costs assessed and allowed in the amount of $1,710.47; certificate issued.
Orders
- Fees awarded in the amount of $1,540 (all claimed items except item 5)
- No unit allowed for item 5 as the October 17, 2000 order said nothing about costs for that motion
Full Case Text
Judgment text and source record
1 paragraphs
Roussel v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2001-10-26 Neutral citation 2001 FCA 324 File numbers A-394-98 Decision Content Date: 20011026 Docket: A-394-98 Neutral citation: 2001 FCA 324 Between: ROGER ROUSSEL Appellant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] This is an application for judicial review from a Tax Court of Canada decision dismissed with costs on October 18, 2000. [2] On August 8, 2001 the respondent filed his bill of costs and asked that the assessment proceed in writing. In a letter dated August 30, 2001, we set the deadlines for filing written submissions. [3] The fees claimed by the respondent under column III of Tariff B are the following: items 2 (5 units), 5 (3 units), 13(a) (3 units), 14(a) (2 units x 0.5 hour), 25 (1 unit) and 26 (4 units). In answer to Mr. Roussel's submissions, I should like to point out that the assessment officer cannot refuse to go ahead with the assessment of costs when the latter have been awarded by the Court, regardless of a party's ability to pay. Moreover, the appellant was informed in writing during his action that he ran the risk of incurring costs. He must now bear the consequences of his choice. [4] All the fees requested, except for item 5, are awarded as requested as they are considered reasonable, in an amount of $1,540. No unit is allowed under item 5 since the order of October 17, 2000 allowing the appellant's motion to file new evidence says nothing about costs resulting from that motion. It should be noted that since April 1, 2001 the value of a unit has been adjusted in accordance with s. 4 of Part I of Tariff B. The units allowed for each service awarded are multiplied by $110, as the respondent filed his bill of costs after that date. [5] Apart from the costs of serving the submissions associated with the appellant's motion, all the disbursements incurred by the respondent in the amount of $170.47 are awarded. [6] The respondent's bill of costs is assessed and allowed in the amount of $1,710.47. A certificate is issued for this amount. (signed) MICHELLE LAMY ASSESSMENT OFFICER MONTRÉAL, QUEBEC October 26, 2001 Certified true translation Suzanne M. Gauthier, LL.L. Trad. a. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20011026 Docket: A-394-98 BETWEEN: ROGER ROUSSEL Appellant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-394-98 Between: ROGER ROUSSEL Appellant AND MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF TAXATION: Montréal, Quebec REASONS BY: MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS: October 26, 2001 SOLICITOR OF RECORD: Morris Rosenberg for the respondent Deputy Attorney General of Canada Ottawa, Ontario