MacKinnon v. Canada, 2004 FC 1538

Date: 20041101

Docket: T-2220-01

Citation: 2004 FC 1538

BETWEEN:

                                      NORMAN JOHN RAYMOND MACKINNON

                                                                                                                                            Applicant

                                                                         - and -

                                                    HER MAJESTY THE QUEEN

                                                         IN RIGHT OF CANADA

                                                                                                                                        Respondent

                                            ASSESSMENT OF COSTS - REASONS

Charles E. Stinson

Assessment Officer

[1]                This application for judicial review of a decision of the Respondent concerning taxes owed ($164,454.48) was dismissed with costs. I issued a timetable for written disposition 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 Court Rules, 1998 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, ie. 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 for services of counsel 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 bill of costs is assessed and allowed as presented at $2,024.67.

(Sgd.) "Charles E. Stinson"

     Assessment Officer

Vancouver, BC

November 1, 2004

                                                             FEDERAL COURT

                            NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                          T-2220-01

STYLE OF CAUSE:                          NORMAN JOHN RAYMOND MCKINNON

v.

HER MAJESTY THE QUEEN

IN RIGHT OF CANADA

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

REASONS FOR ASSESSMENT OF COSTS:                     CHARLES E. STINSON

DATED:                                                                                  November 1, 2004

SOLICITORS OF RECORD:

Morris Rosenberg                                                                      for Respondent

Deputy Attorney General of Canada