Date: 20050105
Docket: A-423-00, A-424-00, A-425-00, A-426-00
Citation: 2005 FCA 3
BETWEEN:
Vaugh Pictou
Roderick A. Googoo
Edward Googoo
Jo Ann Toney-Thorpe
Appellants
-and-
Her Majesty the Queen
Respondent
ASSESSMENT OF COSTS - REASONS
FRANÇOIS PILON
Assessment Officer
[1] The fundamental issue in these appeals was whether the appellants, who are registered status Indians, were required to collect and remit Goods and Service Tax on sales to non-Indian customers at their retail outlets. The four appeals were dismissed with one set of costs. I issued a timetable for the written disposition of the respondent's bill of costs.
[2] The appellants did not file any materials in response. In such circumstances the assessment officer must determine the reasonableness of each item claimed in the bill of costs from a position of neutrality, although he/she is also bound by the judgment, the Rules and the tariff. In the present litigation the respondent's bill of costs is assessed and allowed as presented at $4,998.64.
Halifax, Nova Scotia
January 5, 2005
François Pilon
Assessment Officer
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-423-00; A-424-00; A-425-00; A-426-00
STYLE OF CAUSE: Vaughn Pictou, Roderick A. Googoo,
Edward Googoo, Jo Ann Toney-Thorpe
Appellants
-and-
Her Majesty the Queen
Respondent
ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE
OF PARTIES
PLACE OF ASSESSMENT: Halifax, Nova Scotia
ASSESSMENT OF COSTS -
REASONS BY: FRANÇOIS PILON, ASSESSMENT OFFICER
DATED: January 5, 2005
SOLICITORS OF RECORD:
Burchell Hayman
Halifax, NS for the Appellants
John Sims
Deputy Attorney General
Ottawa, Ontario for the Respondent
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