Bozzer v. Canada, 2009 FC 199

Date: 20090224

Docket: T-2195-06

Citation: 2009 FC 199

BETWEEN:

RONNIE LOUIS BOZZER

Applicant

and

HER MAJESTY THE QUEEN IN RIGHT OF CANADA

(as represented by THE MINISTER OF NATIONAL REVENUE

in his capacity as Minister responsible for the Income Tax Act) and

CANADA REVENUE AGENCY and

THE ATTORNEY GENERAL OF CANADA

Respondents

ASSESSMENT OF COSTS – REASONS

Charles E. Stinson

Assessment Officer

[1]               The Court dismissed with costs this application for judicial review of a decision of a tax official dismissing the Applicant’s request for a waiver of interest and penalties associated with owed taxes. I issued a timetable for written disposition of the Respondents’ bill of costs.

[2]               The Applicant did not file any materials in response to the Respondents’ 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.  The total amount is generally arguable as reasonable within the limits of the award of costs and is allowed as presented at $3,457.10.

“Charles E. Stinson”

FEDERAL COURT

SOLICITORS OF RECORD

DOCKET:                                          T-2195-06

STYLE OF CAUSE:                          RONNIE LOUIS BOZZER v. HMQ et al.

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

REASONS FOR ASSESSMENT OF COSTS:                    CHARLES E. STINSON

DATED:                                                                                 February 24, 2009

WRITTEN REPRESENTATIONS:

SOLICITORS OF RECORD: