SAM SAAD, Appellant, v. HER MAJESTY THE QUEEN,, 2013 TCC 147

Docket: 2008-3450(IT)G BETWEEN: SAM SAAD, Appellant, and HER MAJESTY THE QUEEN, Respondent . CERTIFICATE OF COSTS I CERTIFY that I have taxed the party and party costs of the Respondent in this proceeding under the authority of subsection 153(1) of the Tax Court of Canada Rules (General Procedure) and I ALLOW THE SUM of $2,530.74. Signed at Toronto , Canada, this 7th day of May, 2013. "Barbara Tanasychuk" Taxing Officer Citation: 2013 TCC 147 Date: 20130502 Docket: 2008-3450(IT)G BETWEEN: SAM SAAD, Appellant, and

HER MAJESTY THE QUEEN, Respondent. REASONS FOR TAXATION Barbara Tanasychuk, T.O., T.C.C. [ 1 ] The Respondent’s Bill of Costs in this matter was filed on December 31, 2012. It followed a Judgment of the Honourable Madam Justice Sheridan dated August 2, 2011, in which the Appellant’s appeal of a reassessment under the Income Tax Act for the 2002 taxation year was dismissed, with costs to the Respondent. [ 2 ] After the Respondent’s Bill of Costs was filed, a copy of it was forwarded to the Appellant under cover of a letter dated January 7, 2013.

That letter encouraged the Appellant to communicate with counsel for the Respondent, should he have any questions concerning the amounts claimed on the Bill of Costs. In addition, the letter stated that the parties would be contacted for the purpose of confirming a date to tax the Bill of Costs, if there was no resolution of the matter by January 28, 2013. As there was no resolution, it was necessary to

schedule a hearing to tax the costs. In order to confirm the Appellant’s availability for the taxation hearing, an attempt to reach him by telephone was made, but he failed to respond. [ 3 ] The taxation was scheduled for hearing on March 27, 2013, by conference call. A Notice of Appointment for Taxation was issued and forwarded to the Appellant by registered and regular mail on March 4, 2013.

The covering letter enclosing the Bill of Costs set out the telephone number at which the Appellant would be contacted on March 27, 2013 and stated that if he wished to be contacted at a different number, to telephone the Registry to provide an alternate phone number. The Appellant did not contact the Registry to provide an alternate telephone number. A search of Canada’s Post’s database disclosed that the registered letter was successfully delivered to the Appellant’s residence on March 6, 2013. [ 4 ] On the date and time fixed for the taxation of costs, an unsuccessful attempt to reach the Appellant was made.

A message was left for the Appellant advising that another attempt to contact him would be made thirty minutes later. A further attempt to reach the Appellant was made thirty minutes later, which was unsuccessful. As a result, the taxation of costs proceeded without the participation of the Appellant. Ms. Amelia Fink represented the Respondent. [ 5 ] The Respondent’s Bill of Costs was amended at the taxation to correct two mathematical errors. The amount claimed for counsel fees was amended from $1,300.00 to $2,300.00 and the total amount claimed for counsel fees and disbursements was amended to $2,530.74.

The amendments due to mathematical errors resulted in a $100.00 increase to the total amount claimed for fees and disbursements. [ 6 ] All of the amounts claimed for counsel fees were in accordance with

Schedule II, Tariff B of the Tax Court of Canada Rules (General Procedure). The disbursements claimed in the amount of $230.74 were supported by back-up documentation attached to the Bill of Costs and I was satisfied that they were essential for the conduct of the litigation. Counsel for the Respondent was advised that a Certificate of Costs in the amount of $2,530.74 would be issued. [ 7 ] Approximately 45 minutes after the conclusion of the taxation, the Appellant telephoned the Registry. The Appellant was advised that the taxation had proceeded without his participation.

He was also advised to forward a letter to the Registry, if it was his intention to request that the taxation be re-scheduled, to allow him to participate. [ 8 ] On April 3, 2013, the Appellant forwarded a letter to the Registry, a copy of which was forwarded to counsel for the Respondent. The Appellant’s letter of April 3, 2013 raised the issue of the mathematical errors on the Bill of Costs, requested that the Court fees be cancelled and outlined his financial situation.

[ 9 ] On April 12, 2013, counsel for the Respondent forwarded a letter to the Registry, setting out her comments in response to the Appellant’s letter of April 3, 2013. Counsel for the Respondent stated that the Bill of Costs contained mathematical errors which were corrected at the taxation hearing. The letter also stated that it was not clear from the Appellant’s letter of April 3, 2013, whether he wished to have the taxation rescheduled, but would leave that decision to the discretion of the Taxing Officer. [ 10 ] The taxation of costs will not be re-scheduled.

The Appellant was provided with an opportunity to confirm his availability for the taxation, prior to it being scheduled. The Notice of Appointment for Taxation of Costs was successfully served on the Appellant on March 6, 2013. The Appellant made no attempt to contact the Registry to request an adjournment of the taxation in the three week period following his receipt of the Notice of Appointment and the hearing date. [ 11 ] The Bill of Costs of the Respondent is taxed and $ 2,530.74 is allowed. Signed at Toronto, Canada, this 7th day of May, 2013. "Barbara Tanasychuk" Taxing Officer