Urbandale Realty Corporation Limited v. Canada, 2008 FCA 167 (2008)

Date: 20080606

Docket: A-449-97

Citation: 2008 FCA 167

BETWEEN:

URBANDALE REALTY CORPORATION LIMITED

Appellant

and

HER MAJESTY THE QUEEN

Respondent

ASSESSMENT OF COSTS - REASONS

Charles E. Stinson

Assessment Officer

[1] The Appellant brought this appeal against the judgment (May 23, 1997) of the Federal Court, Trial Division, which had dismissed its appeal against the judgment (December 29, 1992) of the Tax Court of Canada dismissing its appeal against a reassessment for its 1986 taxation year. On February 10, 2000, the Court allowed this appeal with costs here and in the Trial Division.

[2] The Appellant under cover of a letter dated September 22, 2000 sent its account of costs to the Respondent for payment. Exchanges of correspondence between opposing counsel ensued. By letter dated March 20, 2001 to the Appellant, the Respondent asserted that the record did not justify solicitor-client costs and proposed settling costs at $7,806.00 and $7,450.60 for the trial and appeal matters respectively, further to the tendering of a proper bill of costs. The record does not disclose a response on the part of the Appellant.

[3] On December 8, 2003, the Appellant filed written submissions and an affidavit supporting its bill of costs under cover of a letter requesting an appointment for assessment of costs. Counsel for the Appellant subsequently followed up with t...

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