AlliedSignal Inc. v. Du Pont Canada Inc.
A-660-93
Reinhardt T.O.
16/7/97
14 pp.
Taxation of appellant's bill of costs on party and party basis in patent infringement action-Increased costs awarded due to complexity of case (x-ray diffraction, nuclear magnetic reasonance, infrared spectroscopy and differential scanning calorimetry)-Whether evidence filed herein in support of taxation lacking sufficient detail (specific receipts not included, but copies of such receipts provided to respondent on request) to permit Taxation Officer to award any amount for claimed disbursements-Appending copies of accounts, invoices, vouchers and other justifying documentation to affidavit in support of bill of costs might well be best way to support bill of costs, but not necessary in all cases-Absolute proof of disbursement not required of party whose bill of costs being taxed-Federal Court Rules, Tariff B requiring disbursements be supported by acceptable evidence, not irrefutable evidence-Party whose bill being taxed must satisfy Taxing Officer on balance, not beyond doubt, of necessity and reasonableness of expenses being claimed-Affidavit containing bald statement not enough to satisfy, on whatever level of proof, Taxing Officer-Affidavit akin to one on record herein to which appended in general fashion schedules of disbursements may prove to be enough-Particularly so if evidence accompanied and supplemented by actual copies of invoices sent to client (in instant case, copies brought at taxation hearing), and complemented by satisfactory explanations offered by party whose bill being taxed-Appellant's bill of costs, submitted at $ 21,536.63, taxed and allowed at $ 18,846.05-Federal Court Rules, C.R.C., c. 663, Tariff B.