Date: 20020612
Docket: A-244-00
Neutral citation: 2002 FCA 250
IN THE MATTER OF THE INCOME TAX ACT
AND IN THE MATTER of an Assessment or Assessments by the Minister of
National Revenue under the Income Tax Act, Canada Pension Plan, Employment
Insurance Actand Unemployment Insurance Act against:
James Lorne Weber
707, 1100 - 8th Avenue SW
Calgary, Alberta T2P 3T9
AND IN THE MATTER OF The Civil Enforcement Act, S.A. 1994, c. C-10.5;
AND IN THE MATTER OF a seizure made on August 6, 1999.
BETWEEN:
JAMES LORNE WEBER
Appellant
- and -
HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS
REPRESENTED BY THE MINISTER OF NATIONAL REVENUE
Respondent
Assessment Officer
[1] A copy of these Reasons filed today in Court file ITA-6261-99 applies there accordingly. The Trial Division dismissed the Appellant's motion for a stay for an Order confirming the execution process to satisfy a tax debt and awarded costs to the Crown. The Federal Court of Appeal dismissed the Appellant's appeal thereof and dismissed two interlocutory motions by the Appellant, all with costs to the Respondent. As well, the Federal Court of Appeal awarded costs of an adjournment to the Respondent. I issued a timetable for written disposition of the Crown's bill of costs in each Division. The Appellant did not respond.
[2] The Federal Court Rules, 1998, do not contemplate a litigant, having notice of an assessment of costs and failing to participate, 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 bills of costs and the supporting materials within those parameters. There were items for services of counsel which might have attracted disagreement, but the amounts claimed in total in the bills of costs are arguable within the limits of the awards of costs. The bill of costs of the Respondent in A-244-00 is assessed and allowed as presented at $2,105.30. The bill of costs of the Appellant in ITA-6261-99 is assessed and allowed as presented at $770.00.
(Sgd.) "Charles E. Stinson"
Assessment Officer
Vancouver, B.C.
June 12, 2002
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-244-00
STYLE OF CAUSE: IN THE MATTER OF THE INCOME TAX ACT
BETWEEN:
JAMES LORNE WEBER
Appellant
- and -
HER MAJESTY THE QUEEN IN RIGHT OF
CANADA AS REPRESENTED BY THE MINISTER
OF NATIONAL REVENUE
Respondent
ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES
REASONS BY: CHARLES E. STINSON
DATED: JUNE 12, 2002
SOLICITORS OF RECORD
Morris Rosenberg for Respondent
Deputy Attorney General of Canada