SUPERIOR COURT OF JUSTICE - ONTARIO
DIVISIONAL COURT
RE: RONESON ENTERPRISES INC. (Appellant) (RESPONDENT IN APPEAL) – and – the minister of finance (Respondent) (Appellant in Appeal)
BEFORE: JUSTICES MATLOW, JENNINGS, LINHARES DE SOUSA
COUNSEL: Vicki A. Coristine, for the Appellant, Respondent in Appeal Lori E.J. Patyk, for the Respondent, Appellant in Appeal
HEARD: In writing
ENDORSEMENT RE COSTS
1We are all of the view that the respondent in appeal is entitled to costs of the trial below and of this appeal. Those costs are fixed at $4000 for the trial below and at $4000 for this appeal, a total of $8000, and are payable within one month from today.
2In arriving at this disposition, we have taken into account our disposition of the appeal including the variation of the judgment below and our reasons for otherwise dismissing the appeal for reasons somewhat different from those given by the learned trial judge.
3As well, we are guided by the decision of the Court of Appeal in Boucher v Public Accountants Council 2004 14579 (ON CA), 71 O.R. (3d) 291 and we have endeavoured to make an award that is fair and reasonable and within the limits of the reasonable expectations of the parties.
MATLOW J.
JENNINGS J.
LINHARES DE SOUSA J.
Released: November 17, 2005