Nametco Holdings Ltd. v. Canada (Minister of National Revenue), 2004 FCA 169

Date: 20040426

Docket: A-729-01

Citation: 2004 FCA 169

BETWEEN:

                                                    NAMETCO HOLDINGS LTD.

                                                                                                                                            Applicant

                                                                         - and -

                                                            THE MINISTER OF

                                                          NATIONAL REVENUE

                                                                                                                                        Respondent

                                            ASSESSMENT OF COSTS - REASONS

Charles E. Stinson

Assessment Officer

[1]                This application for judicial review of a decision of the Tax Court of Canada was consolidated with Court file A-732-01 and was dismissed with costs. I issued a timetable for written disposition 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 Court Rules, 1998 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, ie. 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 for services of counsel 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 Respondent's amended bill of costs is assessed and allowed as presented at $3,737.99.

(Sgd.) "Charles E. Stinson"

           Assessment Officer

Vancouver, B.C.

April 26, 2004

                                                 FEDERAL COURT OF CANADA

                                                             APPEAL DIVISION

                            NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                          A-729-01

STYLE OF CAUSE:                          NAMETCO HOLDINGS LTD.

- and -

THE MINISTER OF NATIONAL REVENUE

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE

OF THE PARTIES

REASONS FOR ASSESSMENT OF COSTS:                     CHARLES E. STINSON

DATED:                                                                                   April 26, 2004

SOLICITORS OF RECORD:

Fraser Milner Casgrain LLP                                                       for Applicant

Vancouver, BC

Morris Rosenberg

Deputy Attorney General of Canada     for Respondent