Canada (National Revenue) v. Winter, 2010 FC 745

Date: 20100715

Docket: T-96-09

Citation: 2010 FC 745

BETWEEN:

MINISTER OF NATIONAL REVENUE

Applicant

and

TIMOTHY WINTER

Respondent

ASSESSMENT OF COSTS - REASONS

Bruce Preston

Assessment Officer

[1]               By way of order dated May 12, 2009, the Court granted the Applicant’s Application pursuant to section 231.7 of the Income Tax Act, R.S.C. 1985, c. 1 (5^th Supp.), with costs payable to the Applicant.

[2]               On April 30, 2010, the Applicant filed its Bill of Costs together with a letter requesting an assessment of their Bill of Costs.

[3]               On May 12, 2010, a direction was issued setting a timetable for the exchange of materials concerning the Bill of Costs.

[4]               The time limits set by the direction have now passed and, at this time, the Respondent has not filed any materials in opposition to the Bill of Costs. Pursuant to the direction, the Applicant has filed its Bill of Costs, an affidavit of Louise Hamelin and the Applicant’s Written Submissions regarding assessment of costs.

[5]               In Reginald R. Dahl v. HMQ [2007] F.C.J. No.192  at paragraph 2, the assessment officer stated:

Effectively, the absence of any relevant representations by the Plaintiff, which could assist me in identifying issues and making a decision, leaves the bill of costs unopposed. 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.

[6]               Having reviewed the decision of the Court, the file and the materials filed in support of the Bill of Costs, it is evident that the items claimed fall within the authority of the judgment and the Tariff. Therefore, following the reasons cited above, I will allow the assessable services and disbursements as submitted.

[7]               For the above reasons, the Bill of Costs is allowed for a total amount of $3,168.89. A certificate of assessment will be issued.

    “Bruce Preston”

Toronto, Ontario

July 15, 2010

FEDERAL COURT

SOLICITORS OF RECORD

DOCKET:                                          T-96-09

STYLE OF CAUSE:                          MINISTER OF NATIONAL REVENUE v. TIMOTHY WINTER

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

PLACE OF ASSESSMENT:                                                 TORONTO, ONTARIO

REASONS FOR ASSESSMENT OF COSTS:                    BRUCE PRESTON

DATED:                                                                                 JULY 15, 2010

WRITTEN REPRESENTATIONS:

SOLICITORS OF RECORD: