Mahood v. Canada (Attorney General), 2006 FC 1413

Date: 20061121

Docket: T-1148-03

Citation: 2006 FC 1413

BETWEEN:

ERNEST ALWYN MAHOOD

Applicant

and

ATTORNEY GENERAL OF CANADA

MAKIN PULP AND PAPER LTD.

BRITANNIA BEACH HOLDINGS LTD.

429553 B.C. LTD.

HIGH COUNTRY HOLDINGS LTD.

Respondents

ASSESSMENT OF COSTS - REASONS

Charles E. Stinson

Assessment Officer

[1]               This application for judicial review of a decision denying a request for a fairness review of the Applicant’s tax returns and assessments for the years 1985 – 2001 was dismissed with costs to the Respondent, the Attorney General of Canada (the Respondent). I issued a timetable for written disposition of the assessment of the Respondent’s bill of costs.

[2]               The Applicant 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 an assessment officer stepping away from a position of neutrality 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 amended bill of costs and the supporting materials within those parameters. There were items which might have attracted disagreement, but the amount claimed in total in the bill of costs is generally arguable within the limits of the award of costs as reasonable in the circumstances of this litigation. The Respondent’s amended bill of costs is assessed and allowed as presented at $2,419.41.

“Charles E. Stinson”

FEDERAL COURT

SOLICITORS OF RECORD

DOCKET:                                          T-1148-03

STYLE OF CAUSE:                          ERNEST ALWYN MAHOOD v. AGC et al.

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

REASONS FOR ASSESSMENT OF COSTS:                    CHARLES E. STINSON

DATED:                                                                                 November 21, 2006

WRITTEN REPRESENTATIONS BY:

SOLICITORS OF RECORD: