Édouard Bourque and Paul Bourque (Appel-
lants) 
v. 
National Capital Commission (Respondent) 
Court of Appeal, Jackett C.J., Cameron and 
Sweet D.JJ.—Ottawa, April 25, 1972. 
Practice—Costs—Jurisdiction—Judgment of Exchequer 
Court—Taxation of—Application of Federal Court Rules. 
On June 9, 1970, the Exchequer Court gave judgment 
with costs for defendants in an expropriation action. On 
June 1, 1971, the Federal Court Act came into force. In 
August 1971 defendants applied to the Trial Division of this 
Court for an order for taxation of the costs on the Exche
quer Court scale. The Trial Division dismissed the 
application. 
Held, dismissing an appeal, there is no authority for this 
motion before the costs have been taxed. 
Semble, there is no apparent difference in the scale of 
fees payable to expert witnesses under the Exchequer Court 
Rules (Tariff A, item 42, par. 3) and the Federal Court 
Rules (Tariff A, par. 4(2) and Tariff B, par. 2(2)). 
Semble also, those parts of the Federal Court Rules as to 
amounts and procedure on a taxation of costs are retrospec
tive, being matters of procedure. 
Wright v. Hale (1860) 30 L.J.Ex. 40, referred to. 
APPEAL from Trial Division. 
H. Soloway, Q.C. for appellants. 
George Ainslie, Q.C., and Eileen Mitchell 
Thomas, Q.C. for respondent. 
The judgment of the Court was delivered by 
JACKETT C.J. (orally)—In an expropriation 
case, judgment was delivered by the Exchequer 
Court of Canada on June 9, 1970, which judg
ment provided inter alfa that, "The defendants 
are entitled to recover their costs after taxa
tion". The defendants in that action are the 
appellants in this appeal. When the Federal 
Court Act came into force on June 1, 1971, 
those costs had not been taxed. In August, 
1971, the appellants made a motion before the 
Trial Division for an order directing that the 
defendants' party and party bill of costs, includ
ing fees to expert witnesses, be taxed on the 
scale of fees allowed in the Exchequer Court of 
Canada on June 9, 1970, when judgment was 
pronounced. That motion was dismissed "sub-
ject to a reference of the taxation to the desig
nated officer of the Court ..." by a judgment 
of the Trial Division delivered on August 23, 
1971. This is an appeal from that judgment. 
The motion made in the Trial Division was 
apparently designed to raise, and have deter
mined, the question of law as to whether the 
Rules of Court adopted under the Federal Court 
Act or those previously in force apply to the 
taxation of the costs awarded by the judgment 
in this expropriation case. We know of no 
authority for such a motion and, on that ground 
alone, we are of the view that the motion was 
rightly dismissed. 
Whether the Exchequer Court Rules or the 
Federal Court Rules are applicable to the taxa
tion of costs awarded to the appellants, the 
procedure is substantially the same. The party 
entitled to costs may proceed to taxation of his 
costs before a taxing officer and, if dissatisfied 
with the taxation, he is entitled to a review of 
the taxation by the Court. This appears from 
Rule 263 of the Exchequer Court Rules, which 
reads as follows: 
263. All costs between party and party shall be taxed 
pursuant to Tariff A contained in the Appendix to these 
Rules. Such costs shall be taxed by the Registrar or by his 
Deputy, and they shall be the Taxing Officers of the Court, 
exercising exclusive authority in respect of such taxation; 
subject, however, to review by the Court. 
and from Rule 346(2) of the Federal Court 
Rules, which reads as follows: 
Rule 346. (2) Costs shall be taxed by 
(a) a prothonotary, each of whom is a taxing officer, or 
(b) an officer of the Registry designated by order of the 
Court as a taxing officer, 
subject to review by the Court upon the application of any 
party dissatisfied with such a taxation. 
Not only are we unaware of any provision in 
either set of Rules for an application to the 
Court for a decision on some question of princi
ple before proceeding to taxation but we are of 
opinion that such a step is not advisable. Nei
ther the parties nor the Court should be put to 
the expense and trouble of having questions of 
principle determined unless it becomes neces
sary to do so to determine the rights of the 
parties. Whether any such question is of any 
practical significance in this case cannot be 
ascertained until the appellants' costs have been 
taxed by a taxing officer. 
In this case, the notice of motion makes spe
cial mention of "fees to expert witnesses", 
apparently on the basis that less will be taxable 
in respect of such fees under the new Rules 
than under the Exchequer Court Rules. It is not 
apparent to us that this is so. The applicable 
provision in Tariff A of the Exchequer Court 
Rules, which provides for fees to be allowed "in 
the taxation of costs between party and party", 
would seem to be the third paragraph of item 
42, which reads as follows: 
In expropriation cases, witnesses called upon to give 
opinion evidence as to the values of the land expropriated, 
in lieu of the per diem fee allowed to witnesses under Items 
40, 41 and the first paragraph of Item 42, may be granted a 
special per diem fee for attendance in Court, plus an allow
ance for the time necessarily and usefully spent by them in 
viewing the property in question, for necessary searches at 
Registry Offices and for other necessary work done by 
them to assist them in arriving at their valuation of the 
expropriated property, such allowances to be fixed by the 
Taxing Officer subject to review by the Court. 
In other words, it allows "a special per diem 
fee for attendance in Court, plus an allowance 
for the time necessarily and usefully spent ... 
to assist them in arriving at their valuation .. . 
such allowances to be fixed by the Taxing Offi
cer subject to review by the Court". In the 
Federal Court Rules, we find that paragraph 
4(2) of Tariff A provides as follows: 
(2) In lieu of making a payment under section 3, there 
may be paid to a witness who appears to give evidence as 
an expert a reasonable payment for the services performed 
by the witness in preparing himself to give evidence and 
giving evidence. 
and that Tariff B, which regulates the amounts 
that may be allowed in a party and party taxa
tion, provides (paragraph 2(2)) as follows: 
2. (2) Disbursements 
(a) all disbursements made under Tariff A may be 
allowed, except that payments to a witness under para
graph 4(2) may only be allowed to the extent directed by 
the Court under Rule 344(7), 
(b) such other disbursements may be allowed as were 
essential for the conduct of the action. 
(It is true that this provision contemplates a 
direction from the Court within a time that has 
expired in this case but we have no doubt that 
such time would be extended, in the circum
stances of this case, under Rule 3(c)). It is not 
apparent that the amounts that would be 
allowed for expert witnesses in an expropriation 
case under the Federal Court Rules are either 
more or less than they would be under the 
Exchequer Court Rules. 
In the circumstances, it is preferable not to 
express an opinion on the question of principle 
that was argued on the motion in the Trial 
Division. That should be left until it arises in an 
appeal where it is not merely an academic ques
tion and after the parties whose rights will be 
affected have had an opportunity to be heard. It 
is not an easy question upon which to reach a 
conclusion. We are particularly impressed by 
certain of the decisions cited by the parties, 
such as: Delap v. Charlebois (1899) 18 P.R. 
417; Earle v. Burland (1904) 8 O.L.R. 174; Des 
Brisay v. Canadian Government Merchant 
Marine Ltd. [1940] 4 D.L.R. 171; and Gar 
Wood Industries v. Sicard Ltée [1950] Ex.C.R. 
136. On the other hand, the principle estab
lished as long ago as 1860 in Wright v. Hale 30 
L.J.Ex. 40, was not discussed in those cases 
and is still regarded, by at least one authority, 
as good law. See Maxwell on Interpretation of 
Statutes 12th ed., p. 224, where it is said that 
"Statutes affecting costs are of a procedural 
nature for the purposes of the rules about 
retrospectivity". In Wright v. Hale, Pollock 
C.B. said at p. 42: 
I have always understood that there is a considerable 
difference between laws which affect the vested rights and 
interests of parties, and those laws which merely affect the 
proceedings of Courts; as, for instance, declaring what shall 
be deemed good service, what shall be the criterion of the 
right to costs, how much costs shall be asked, the manner in 
which witnesses shall be paid, or what witnesses the party 
shall be entitled to, and so on. For instance, if an act of 
parliament were to say that in matters of mere opinion and 
judgment, no person shall be allowed to call more than three 
witnesses, I think that would apply to all actions, whether 
then pending or thereafter to be brought. It would be a 
matter regulating the practice; and I think you could not 
with any propriety say, "I had the right to call as many 
witnesses as I thought necessary to establish my case, and I 
wished to have called ten surveyors, ten brokers, ten ship's 
husbands, and so on." I do not think that a matter of that 
sort can be called a right, nor do I think the title to costs can 
be called a right in any sense in which Lord Coke in his 
Institutes, or my Lord Chief Justice Truro, in the case 
referred to by Mr. Chambers, has spoken of rights. I think 
that where an act of parliament alters the proceedings, 
which are to obtain in the administration of justice, and 
does not specially say that it shall not apply to any action 
already brought, but merely causing the operation to pause 
for a certain time, and giving an opportunity for parties to 
retire from suits, it applies to actions already brought. 
We should have thought that, at the very 
least, those parts of the new rules that lay down 
the procedure for taxing costs are retrospective 
in nature and it would seem difficult, in many 
cases, to separate the rules for determining 
amounts from the procedure. This is particular
ly so where there has been a change from 
having the discretion as to amounts vested in 
the taxing officer to vesting it in the Court, 
which is one of the most important changes 
resulting from the substitution of the Federal 
Court Rules for the Exchequer Court Rules. 
When the matter finally comes to be determined 
it may well be that the conclusion of the Associ
ate Chief Justice that the matter is settled by 
section 62(6) of the Federal Court Act will be 
adopted. It may also be that provisions of the 
Interpretation Act, such as sections 35, 36 and 
37, will have some bearing on the matter. 
In our view the appeal should be dismissed 
but, as it was not resisted, without costs. 
 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.