Canada (Minister of Human Resources Development) v. MacDonald, 2002 FCA 223

Date: 20020529

Docket: A-521-00

Neutral Citation: 2002 FCA 223

BETWEEN:

                    MINISTER OF HUMAN RESOURCES DEVELOPMENT CANADA

                                                                                                                                                       Applicant

                                                                              - and -

                                                          MAUREEN MACDONALD

                                                                                                                                                   Respondent

                                               ASSESSMENT OF COSTS - REASONS

FRANÇOIS PILON

Assessment Officer

        This application for judicial review was dismissed with costs on January 30, 2002. The respondent's bill of costs was filed by Ms. Jean McKenna on April 17, 2002 requesting that it be assessed without the personal appearance of parties.

[2]         On April 30, 2002 Ms. Isabelle Chartier, counsel for the applicant, sent a letter to the Registry indicating her consent to the total fees and disbursements with the exception of the amounts of $330.00 for the assessment of costs and $346.50 for taxes. I am treating this letter as the written representations of the applicant in response to the filing of the bill of costs. Delays set to file further submissions have expired. In the circumstances I will proceed with the assessment on the basis of the material on the Court file.

[3]         Ms. Chartier objects to the amount of $330.00 for the assessment of costs. In my opinion the respondent has a legitimate claim under item 26 of Tariff B for the preparation and service of the bill of costs and of the supporting material. Ms. McKenna chose 3 units within the range of 2 to 6 units. This item is allowed at the 3 unit level.

[4]         Ms. Chartier submits that the amount of $346.50 for taxes on fees and disbursements should not be allowed because the Federal Government is not required to pay such tax.    In my view the party applying to have its costs assessed may include applicable taxes in its bill of costs. This is authorized under paragraph 1 (3) (b) of the Tariff B. In the matter of Canadian Imperial Bank of Commerce v. Canada [1995] F.C.J. No. 1771, Madam Justice Simpson ordered costs against the Crown inclusive of GST and PST.

[5]         Similarly in Canada v. W. Ralston & Co. (Canada) Inc. [1997] F.C.J. No. 291, Taxing Officer Lamy allowed the applicable GST and PST to be paid by Her Majesty on fees and disbursements. The amount claimed by the respondent will therefore be allowed.

[6]         The bill of costs of the respondent will be assessed and allowed in the amount of $3,007.83 as submitted. A certificate of assessment will issue for that amount.

Halifax, Nova Scotia                                                                                                                                                                                            

May 29, 2002                                                                               François Pilon

Assessment Officer