Sixgraph Computing Ltd. v. Canada (Minister of National Revenue)

Sixgraph Computing Ltd. v. Canada (Minister of National Revenue)

Because the appellant did not contest the bills and the proceeding was not complex, the assessment officer allowed the respondent's claimed fees except that Item 26 was reduced to two units in each instance; totals were fixed at $1,749.83 (Federal Court of Appeal) and $4,912.04 (Federal Court).

Source-derived case information.

Citation
2005 FCA 338
Parties
Appellant: SIXGRAPH COMPUTING LTD.; Respondent: MINISTER OF NATIONAL REVENUE
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
19 October 2005
Procedural Posture
Federal Court of Appeal – Assessment of Costs / Assessment of Costs (assessment Officer Reasons)
Outcome
Respondent's costs allowed in part
Legal Topics
Costs Assessment, Assessment of Costs, Certificates
Source Language
en
Tax Civil Procedure Administrative Law Costs Assessment Assessment of Costs Certificates

Source-derived case record

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Parties

SIXGRAPH COMPUTING LTD.

Appellant

MINISTER OF NATIONAL REVENUE

Respondent

Procedural Posture

Federal Court of Appeal – Assessment of Costs / Assessment of Costs (assessment Officer Reasons)

  1. 1 Whether the respondent's costs should be allowed as requested
  2. 2 Appropriate allowance for Item 26 given the uncontested and non‑complex nature of the proceeding

Ratio Decidendi

Because the appellant did not contest the bills and the proceeding was not complex, the assessment officer allowed the respondent's claimed fees except that Item 26 was reduced to two units in each instance; totals were fixed at $1,749.83 (Federal Court of Appeal) and $4,912.04 (Federal Court).

Court Disposition

Respondent's costs allowed in part

Orders

  • Respondent's costs allowed in the amount of $1,749.83 in the Federal Court of Appeal
  • Respondent's costs allowed in the amount of $4,912.04 in the Federal Court