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Taxation

TAXATION

May 8th, 2013

Notice - Taxation for disbursements with respect to in-house factums, written arguments and books of authorities

In a practice notice dated September 17, 2002, my predecessor, the Honourable J.J. Michel Robert, informed the legal community that he had given instructions to the Court's taxation officers to tax disbursements with respect to in-house factums, written arguments and books of authorities as follows: $0.27 per page for factums and written arguments and $0.25 per page for books of authorities.

More than ten years have elapsed since this practice notice. In light of the increase of the Consumer Price Index (CPI) since then, these amounts require adjustment.

Consequently, be advised that henceforth, the Clerk will tax disbursements for in-house factums, written arguments and books of authorities as follows:

  • Factums or documents in lieu thereof (written arguments if the file is proceeding by fast track): $0.33 per page multiplied by the number of copies produced.
  • Books of authorities: $0.31 per page multiplied by the number of copies produced.

The recoverable amount of these disbursements represents costs that are not excessive as contemplated by article 93 of the Rules of Practice of the Court of Appeal in Civil Matters.

Nicole Hesler Duval
Chief Justice of Québec


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