Canada v. Bilodeau, 2001 FCT 310

Date: 20010410

Docket: ITA-2769-00

Neutral Citation: 2001 FCT 310

In the matter of the Income Tax Act

- AND -

In the matter of an assessment or assessments by the Minister of National Revenue under one or more of the Income Tax Act, the Canada Pension Plan Act, the Employment Insurance Act

AGAINST:                                André Bilodeau

744, 8^e Rue

Limoilou, Quebec

Respondent

                                       ASSESSMENT OF COSTS - REASONS

M. D. Reinhardt

Assessment Officer

[1]                 On January 12, 2001, counsel for Her Majesty the Queen filed a bill of costs, pursuant to an order of the Honourable Mr. Justice Lemieux, dated December 14, 2000, dismissing the respondent's motion to oppose a seizure in execution of movable property, with costs.

[2]                 Counsel for Her Majesty the Queen requested that the assessment take place without the appearance of the parties and that it be decided on the basis of written representations only. Neither the respondent nor his counsel objected to proceeding in this manner, nor did they bother to file any written arguments opposing the bill of costs and its assessment.

[3]                 My role as an assessment officer is not to put myself in the respondent's shoes and make submissions in his stead about the assessment, nor is my role to mechanically and automatically approve the submissions of counsel for Her Majesty. I must remain neutral, but not to the extent of approving requests that would be excessive and unreasonable in the circumstances, or contrary to the Rules and the relevant case law. In that context, I reviewed the bill of costs provided by counsel for Her Majesty, as well as the supporting documents, and I arrive inevitably at the conclusion that the bill of costs should be assessed as claimed.

[4]                 The bill of costs filed by Her Majesty the Queen is assessed and allowed in the amount of $1,852.68. A certificate will issue in that amount.

OTTAWA, Ontario

April 10, 2001

                                                                                                                               M. D. Reinhardt            

                                                                                                                            Assessment Officer             

Certified true translation

Mary Jo Egan, LL.B.                                                

FEDERAL COURT OF CANADA

TRIAL DIVISION                              

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                           ITA-2769-00                             

STYLE OF CAUSE:                          Revenue v. André Bilodeau

PLACE OF HEARING:                                   Ottawa, Ontario

DATE OF HEARING:                                     (without appearances)

REASONS FOR ASSESSMENT OF:          Marc D. Reinhardt

DATED:                                                              April 10, 2001

APPEARANCES:

André Béland                                                                     FOR THE APPLICANT

Marie-Josée Bertrand                                                        FOR THE RESPONDENT

SOLICITORS OF RECORD:

Béland, Massicotte & Petticlec                           FOR THE APPLICANT

Québec, Quebec

Morris Rosenberg                                                              FOR THE RESPONDENT

Deputy Attorney General of Canada

Ottawa, Ontario