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ASSESSMENT OF COSTS - REASONS
Assessment Officer
[1] This appeal from a decision of the Tax Court of Canada addressing tax levies associated with the Appellant's status as a resident of Canada was dismissed with costs. I issued a timetable for written disposition of the assessment of the Respondent's bill of costs.
[2] The Appellant did not file any materials in response to the Respondent's materials. My view, often expressed in comparable circumstances, is that the Federal Courts Rules do not contemplate a litigant benefiting by having an assessment officer step away from a neutral position to act as the litigant's advocate in challenging given items in a bill of costs. However, the assessment officer cannot certify unlawful items, i.e. those outside the authority of the judgment and the tariff. I examined each item claimed in the bill of costs and the supporting materials within those parameters. There were items which might have attracted disagreement, but the total amount claimed in the bill of costs is generally arguable as reasonable within the limits of the award of costs. The Respondent's bill of costs is assessed and allowed as presented at $1,890.19.
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-381-05
STYLE OF CAUSE: RAY HAUSER v. HMQ
ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES
REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON
APPEARANCES:
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n/a |
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Steven Leckie
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SOLICITORS OF RECORD:
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Binavince & Associates Ottawa, ON
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John H. Sims, Q.C. Deputy Attorney General of Canada
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