Date: 20060830
Docket: T-1139-05
Citation: 2006 FC 1049
BETWEEN:
THE
MINISTER OF NATIONAL REVENUE
Applicant
and
CASTROS
CUBAN CIGAR STORE LTD.
Respondent
ASSESSMENT OF
COSTS - REASONS
Charles
E. Stinson
Assessment
Officer
[1]
This
application, for an order under s. 231.7 of the Income Tax Act for the
production of documents, was allowed with costs. I issued a timetable for
written disposition of the assessment of the Applicant’s bill of costs.
[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 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 Applicant’s amended
bill of costs is assessed and allowed as presented at $2,173.31.
“Charles
E. Stinson”
FEDERAL COURT
NAME OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: T-1139-05
STYLE OF CAUSE: THE
MINISTER OF NATIONAL REVENUE
-
and –
CASTROS
CUBAN CIGAR STORE LTD.
ASSESSMENT OF
COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES
REASONS FOR
ASSESSMENT OF COSTS: CHARLES E.
STINSON
DATED: August 30,
2006
WRITTEN
REPRESENTATIONS BY:
|
Ron D.F.
Wilhelm
|
FOR THE APPLICANT
|
|
n/a
|
FOR THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Mr. John H.
Sims, Q.C.
Department of
Justice
|
FOR THE APPLICANT
|
|
n/a
|
FOR THE RESPONDENT
|
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