M2 Group Inc. v. Canada, 2007 FC 1042

Date: 20071009

Docket: T-1163-05

Citation: 2007 FC 1042

BETWEEN:

M2 GROUP INC.

Applicant

and

HER MAJESTY THE QUEEN as represented by

the CANADA REVENUE AGENCY

Respondents

ASSESSMENT OF COSTS - REASONS

Charles E. Stinson

Assessment Officer

[1]               The Court dismissed this proceeding with costs. I issued a timetable for written disposition of the assessment of the Respondent's bill of costs.

[2]               The Applicant 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 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. I examined each item claimed in the bill of costs and the supporting materials within those parameters. There were items which might have attracted disagreement, but the total amount claimed in the bill of costs is generally arguable as reasonable within the limits of the award of costs. The Respondent's bill of costs, presented at $1,023.71, is assessed and allowed at $1,383.71 (including 3 units under counsel fee item 26 for the assessment of costs).

"Charles E. Stinson"

FEDERAL COURT

SOLICITORS OF RECORD

DOCKET:                                          T-1163-05

STYLE OF CAUSE:                          M2 GROUP INC v. HMQ as represented by the CRA

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

REASONS FOR ASSESSMENT OF COSTS:                    CHARLES E. STINSON

DATED:                                                                                 October 9, 2007

WRITTEN REPRESENTATIONS:

SOLICITORS OF RECORD: