Date: 20060829
Docket: A-28-04
Citation: 2006 FCA 287
BETWEEN:
MARATHON ELECTRIC LTD.
Appellant/Applicant
and
MINISTER OF NATIONAL REVENUE
Respondent
ASSESSMENT OF COSTS – REASONS
Charles
E. Stinson
Assessment
Officer
[1]
This
appeal, addressing a decision of the Tax Court of Canada concerning
insurability of employment, was dismissed with costs. I issued a timetable for
written disposition of the assessment of the Respondent’s bill of costs.
[2]
The
Appellant 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 $3,881.46.
“Charles
E. Stinson”
FEDERAL COURT OF APPEAL
NAME OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-28-04
STYLE OF CAUSE: MARATHON
ELECTRIC LTD.
-
and –
MINISTER OF
NATIONAL REVENUE
ASSESSMENT
OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES
REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON
DATED: August 29, 2006
WRITTEN
REPRESENTATIONS BY:
|
n/a
|
FOR THE APPELLANT/APPLICANT
|
|
Kristy Foreman
Gear
|
FOR THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Kahn Zack
Ehrlich Lithwick
Richmond, BC
|
FOR THE APPELLANT
|
|
Mr. John H.
Sims, Q.C.
Deputy
Attorney General of Canada
|
FOR THE RESPONDENT
|
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