Prefontaine v. Canada

Prefontaine v. Canada

The assessment officer found that proof of service to Rose Prefontaine was adequate, that Maurice's submissions were misdirected and unhelpful, and on that basis allowed the Crown's bill in part: Item 26 reduced to 3 units and disbursements of $71.49 allowed, resulting in an assessed total of $2,161.49 (from...

Source-derived case information.

Citation
2005 FCA 266
Parties
Appellant: Rose Prefontaine; Appellant: Maurice Prefontaine; Respondent: Her Majesty the Queen
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
28 July 2005
Procedural Posture
Judicial Review of Tax Court of Canada Decision (tax Deductibility) / Assessment of Costs (federal Court of Appeal Assessment Officer Reasons)
Outcome
Respondent's bill of costs assessed and allowed in part; total assessed at $2,161.49.
Legal Topics
Costs Assessment, Standing, Service/notice, Tariff/item 26, Disbursements
Source Language
en
Tax Law Civil Procedure Costs Law Federal Courts Practice Costs Assessment Standing Service/notice Tariff/item 26 +1 more

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Parties

Rose Prefontaine

Appellant

Maurice Prefontaine

Appellant

Her Majesty the Queen

Respondent

Procedural Posture

Judicial Review of Tax Court of Canada Decision (tax Deductibility) / Assessment of Costs (federal Court of Appeal Assessment Officer Reasons)

  1. 1 Whether Maurice Prefontaine had standing to participate in the proceeding
  2. 2 Whether Rose Prefontaine received proper notice of the costs assessment
  3. 3 Appropriate allowance for Item 26 (assessment of costs) under the tariff

Ratio Decidendi

The assessment officer found that proof of service to Rose Prefontaine was adequate, that Maurice's submissions were misdirected and unhelpful, and on that basis allowed the Crown's bill in part: Item 26 reduced to 3 units and disbursements of $71.49 allowed, resulting in an assessed total of $2,161.49 (from $2,491.49).

Court Disposition

Respondent's bill of costs assessed and allowed in part; total assessed at $2,161.49.

Orders

  • Respondent's bill of costs assessed and allowed at $2,161.49
  • Item 26 (assessment of costs) allowed at 3 units (reduced from 6 requested)