BETWEEN:
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ASSESSMENT OF COSTS - REASONS
Assessment Officer
[1] This appeal of a decision of the Tax Court of Canada denying deductions relative to spousal payments was dismissed with costs to the Respondent. I issued a timetable for written disposition of the assessment of the Respondent's bill of costs.
[2] The Appellant did not file any materials in response to the Respondent'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 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 Respondent's bill of costs, presented at $1,846.75, is assessed and allowed at $2,326.75 (mid-range costs of $480.00 under item 26 for the assessment of costs having been included at the Respondent's request).
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-147-04
STYLE OF CAUSE: KEITH ANSTEAD v. HMQ
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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Robert Gosman
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SOLICITORS OF RECORD:
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FOR THE APPELLANT |
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John H. Sims, Q.C. Deputy Attorney General of Canada |