Canada (Minister of National Revenue) v. Whitfield, 2002 FCT 663

Date: 20020612

Docket: ITA-571-01

Neutral citation: 2002 FCT 663

                                                 IN THE MATTER OF THE INCOME TAX ACT

                                              AND IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS

                                                    BY THE MINISTER OF NATIONAL REVENUE UNDER THE

                                                              INCOME TAX ACT, CANADIAN PENSION PLAN,

                                            UNEMPLOYMENT INSURANCE ACT, EMPLOYMENT INSURANCE

                                                           ACT AND ALBERTA INCOME TAX ACT, AGAINST:

                                       PATRICIA L. WHITFIELD (sometimes known as Patricia Lynn Whitfield)

                                      AND IN THE MATTER OF the Civil Enforcement Act, S.A. 1994, c. C-10.5;

                                                 AND IN THE MATTER OF a seizure made on January 27, 2001.

BETWEEN:

                                       HER MAJESTY THE QUEEN IN RIGHT OF CANADA

                             AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE

                                                                                                                                                         Applicant

                                                                              - and -

                                           PATRICIA L. WHITFIELD (sometimes known as

                                                          PATRICIA LYNN WHITFIELD)

                                                                                                                                                     Respondent

                                               ASSESSMENT OF COSTS - REASONS

Charles E. Stinson

Assessment Officer

[1]                 The Canada Customs and Revenue Agency (hereafter, the Agency) filed a Certificate for outstanding taxes of $6,709.85 plus interest and penalties. The taxpayer Respondent brought two motions challenging the validity of the tax debt and the execution process used to satisfy said debt. The Orders dismissing both motions were silent on costs. A third motion to confirm the execution process, brought by the Agency and heard at the same time, was allowed with costs including those associated with execution. The Respondent's motion for reconsideration was dismissed with costs to the Crown. The Agency filed two bills of costs addressing the two hearing dates respectively. I issued a timetable for disposition in writing.

[2]                 The Agency argued that the bills of costs are reasonable in their claims for numbers of units in the mid or low end of ranges for services of counsel and for disbursements attributable to the motions. In response to the timetable, the Respondent, representing herself as she has throughout, directed her written representations to the Chief Justice. She alleged contravention "of Her Majesty Queen Elizabeth II's Imperial Law and of the Criminal Code of Canada by de facto officers, misrepresenting themselves as officers, military personnel of Her Majesty Queen Elizabeth II acting on behalf of Canada Customs and Revenue Agency in this matter" [paragraph 1 of the Written Response] and "intentional deception perpetrated by Canada Customs and Revenue Agency and the issuance of fraudulent documents by Canada Customs and Revenue Agency to the Federal Court of Canada on January 19, 2001, in direct contravention of Imperial Law and in direct contravention of the Criminal Code of Canada" [paragraph 3 of the Written Response]. She asserts that she is awaiting a written response from the Chief Justice. As well, she asserts that she is awaiting a written response from the Governor General of Canada for "an Order of Remission pursuant to section XII of the Letters Patent Constituting the Office of Governor General of Canada, ordering the Federal Court of Canada, Department of Justice Canada, Minister of Justice, Minister of National Revenue, Canada Customs and Revenue Agency, and any and all other parties to this matter to" [paragraph 4 of the Written Response] cease and desist; return all seized property and monies; set aside the Court proceeding; remove the writ of enforcement from the Alberta property registry and reimburse her for all costs. Finally, the Respondent asserts that she "cannot participate in fraudulent and criminal activities and cannot participate in the extortion of funds in this matter." [paragraph 6 of the Written Response]

Assessment

[3]                 The Respondent's submissions misconceive the purpose and scope of Rules 2 ("assessment officer"), 400, 405 and 407. The costs presented are reasonable in the circumstances, and I allow the bill of costs at $4,232.84 and $1,155.00 respectively. This latter allowance for the October 18, 2001 hearing reflects a reduction of $55.00 consistent with the multiplication of fractions of hours in the first bill of costs. There were items for services of counsel which might have attracted disagreement, but the amounts claimed in total in the bills of costs are arguable within the limits of the awards of costs. It is not my function to step away from my position of neutrality to advocate for litigants.

(Sgd.) "Charles E. Stinson"

Assessment Officer

Vancouver, B.C.

June 12, 2002

                                                    FEDERAL COURT OF CANADA

                                                                 TRIAL DIVISION

                              NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                             ITA-571-01

STYLE OF CAUSE:

                                                       IN THE MATTER OF THE INCOME TAX ACT

                                                         AND IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS

                                                             BY THE MINISTER OF NATIONAL REVENUE UNDER THE

                                                                       INCOME TAX ACT, CANADIAN PENSION PLAN,

                                                       UNEMPLOYMENT INSURANCE ACT, EMPLOYMENT INSURANCE

                                                                    ACT AND ALBERTA INCOME TAX ACT, AGAINST:

                                                    PATRICIA L. WHITFIELD (sometimes known as Patricia Lynn Whitfield)

                                                    AND IN THE MATTER OF the Civil Enforcement Act, S.A. 1994, c. C-10.5;

                                                             AND IN THE MATTER OF a seizure made on January 27, 2001.

BETWEEN:

                                       HER MAJESTY THE QUEEN IN RIGHT OF CANADA

                             AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE

                                                                                                                                                         Applicant

                                                                              - and -

                                           PATRICIA L. WHITFIELD (sometimes known as

                                                          PATRICIA LYNN WHITFIELD)

                                                                                                                                                     Respondent

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES

REASONS BY:                                   CHARLES E. STINSON

DATED:                                                JUNE 12, 2002

SOLICITORS OF RECORD:

Morris Rosenberg                                                                       for Applicant

Deputy Attorney General of Canada