BETWEEN:
THE MINISTER OF NATIONAL REVENUE
and
CASTROS CUBAN CIGAR STORE LTD.
Charles E. Stinson
Assessment Officer
[1] This application, for an order under s. 231.7 of the Income Tax Act for the production of documents, was allowed with costs. I issued a timetable for written disposition of the assessment of the Applicant’s bill of costs.
[2] The Respondent did not file any materials in response to the Applicant’s materials. My view, often expressed in comparable circumstances, is that the Federal Courts Rules 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, i.e. those outside the authority of the judgment and the tariff. I examined each item claimed in the amended bill of costs and the supporting materials within those parameters. There were items 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 Applicant’s amended bill of costs is assessed and allowed as presented at $2,173.31.
FEDERAL COURT
NAME OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: T-1139-05
STYLE OF CAUSE: THE MINISTER OF NATIONAL REVENUE
- and –
CASTROS CUBAN CIGAR STORE LTD.
ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES
REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON
WRITTEN REPRESENTATIONS BY:
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Ron D.F. Wilhelm |
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n/a |
SOLICITORS OF RECORD:
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Mr. John H. Sims, Q.C. Department of Justice
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n/a
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