Earth Fund v. Canada (Minister of National Revenue), 2003 FCA 419

Date: 20031110

Docket: A-260-01

Citation: 2003 FCA 419

BETWEEN:

                                              EARTH FUND/FOND POUR LA TERRE

                                                                                                                                                       Appellant

                                                                              - and -

                                               MINISTER OF NATIONAL REVENUE

                                                                                                                                                   Respondent

                                               ASSESSMENT OF COSTS - REASONS

Charles E. Stinson

Assessment Officer

[1]                 This matter, an appeal from a decision refusing registration of the Appellant as a charitable foundation, was dismissed with costs. I issued a timetable for written disposition of the Respondent's bill of costs. The solicitor for the Appellant advised that he had attempted several times unsuccessfully to contact his client for instructions subsequent to the hearing of the appeal. He provided, at my request, the last known address for the Appellant. My directions above included a provision that notice of the timetable and the materials relating to the assessment of costs be served on the Appellant at its last known address.

[2]                 An official of the Appellant responded by letter which stated that the Appellant was impecunious and which requested that the bill of costs be waived. The Respondent opposed any waiver of costs. I have no authority to waive a bill of costs. The ability to satisfy costs is irrelevant in an assessment of those costs. 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. The amount claimed in the bill of costs in total is arguable within the limits of the award of costs and is reasonable in the circumstances of this litigation. I allow the bill of costs of the Respondent as presented at $3,130.60.

(Sgd.) "Charles E. Stinson"

       Assessment Officer

Vancouver, B.C.

November 10, 2003

                                                    FEDERAL COURT OF APPEAL

                              NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                             A-260-01

STYLE OF CAUSE:                           EARTH FUND/FOND POUR LA TERRE

- and -

MINISTER OF NATIONAL REVENUE

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES

REASONS FOR ASSESSMENT OF COSTS:                      CHARLES E. STINSON

DATED:                                                                                       November 10, 2003

SOLICITORS OF RECORD:

Drache, Buchmayer LLP                                                               for APPELLANT

Ottawa, ON

Morris Rosenberg                                                                           for RESPONDENT

Deputy Attorney General of Canada