Tanasychuk T.O., T.C.C.:
1 This taxation came on for hearing on December 18, 1997 and was adjourned to December 29, 1997. It proceeded on December 29, 1997, by way of a telephone conference call. It follows a Judgment of the Honourable Judge Bowman dated December 2, 1996 in which he dismissed the appeal from the assessment made under subsections 227(10) and 227.1(1) of the Income Tax Act, with costs. Mr. Andrew Stabins represented the Appellant and Ms. Marie-Thérèse Boris represented the Respondent. At the outset, Mr. Stabins informed me that he was consenting to the Respondent's Bill of Costs.
2 The Bill of Costs as submitted by the Respondent is as follows:
1.(1) Services of Counsel
1(1)(a) For all services in a proceeding prior to an examination for discovery $ 200.00 1(1)(b) For a motion (1 day at $200.00 per day) $ 200.00 For examination for discovery (1 day at $200.00 per day) $ 200.00 For taxation of costs (1 day at $200.00 per day) $ 200.00 For taking evidence before hearing (1 day at $200.00 per day) $ 200.00 1(1)(c) For preparation for hearing $ 200.00 1(1)(d) For conduct of the hearing for each day or part thereof (1 day at $600.00 per day) $ 600.00 1(1(e) For all services after judgment $ 100.00 TOTAL COSTS $1,900.00 1.(2) DISBURSEMENTS Discovery $ 158.90 TOTAL DISBURSEMENTS $ 158.90 TOTAL COSTS AND DISBURSEMENTS $2,058.90 Taxes: GST @ 7% on costs & disbursements $ 144.12 TOTAL FEES, DISBURSEMENTS & TAXES $2,203.02
3 The items which appear under the heading of “services of counsel” pursuant to Schedule II, Tariff B, subsection 1(1) are in order and are allowed in total for $1,900.00.
4 A receipt for the disbursement claimed in the amount of $158.90 was provided and I will allow that amount.
5 Ms. Boris advised that she was not pursuing the claim for GST of $144.12 and I will accordingly tax off that amount.
6 The Bill of Costs of the Respondent in the amount of $2,203.02 is taxed and, on consent, the amount of $2,058.90 is allowed. A certificate in that amount will be issued.