Canada (National Revenue) v. St. Jean, 2011 FC 662

Date: 20110608

Docket: T-1373-10

Citation: 2011 FC 662

BETWEEN:

       ASSESSMENT OF COSTS - REASONS

Charles E. Stinson

Assessment Officer

[1]               The Court allowed with costs to the Applicant this application for a compliance order pursuant to section 231.7 of the Income Tax Act. I issued a timetable for written disposition of the assessment of the bill of costs of the Applicant.

[2]               The Respondent did not file any materials in response to the Applicant’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.

[3]               Although there were items in the bill of costs of the Applicant which might have attracted disagreement, its total amount is generally arguable as reasonable within the limits of the award of costs and is allowed at $1,443.36 including $520 for the assessment of costs.

“Charles E. Stinson”

Vancouver, BC

June 8, 2011

FEDERAL COURT

SOLICITORS OF RECORD

DOCKET:                                          T-1373-10

STYLE OF CAUSE:                          MNR v. DALE E. ST. JEAN

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

REASONS FOR ASSESSMENT OF COSTS:                    CHARLES E. STINSON

DATED:                                                                                 June 8, 2011

WRITTEN REPRESENTATIONS:

SOLICITORS OF RECORD: