Date: 20010410
Docket: ITA-2769-00
Neutral Citation: 2001 FCT 310
In the matter of the Income Tax Act
- AND -
In the matter of an assessment or assessments by the Minister of National Revenue under one or more of the Income Tax Act, the Canada Pension Plan Act, the Employment Insurance Act
AGAINST: André Bilodeau
744, 8e Rue
Limoilou, Quebec
Respondent
M. D. Reinhardt
Assessment Officer
[1] On January 12, 2001, counsel for Her Majesty the Queen filed a bill of costs, pursuant to an order of the Honourable Mr. Justice Lemieux, dated December 14, 2000, dismissing the respondent's motion to oppose a seizure in execution of movable property, with costs.
[2] Counsel for Her Majesty the Queen requested that the assessment take place without the appearance of the parties and that it be decided on the basis of written representations only. Neither the respondent nor his counsel objected to proceeding in this manner, nor did they bother to file any written arguments opposing the bill of costs and its assessment.
[3] My role as an assessment officer is not to put myself in the respondent's shoes and make submissions in his stead about the assessment, nor is my role to mechanically and automatically approve the submissions of counsel for Her Majesty. I must remain neutral, but not to the extent of approving requests that would be excessive and unreasonable in the circumstances, or contrary to the Rules and the relevant case law. In that context, I reviewed the bill of costs provided by counsel for Her Majesty, as well as the supporting documents, and I arrive inevitably at the conclusion that the bill of costs should be assessed as claimed.
[4] The bill of costs filed by Her Majesty the Queen is assessed and allowed in the amount of $1,852.68. A certificate will issue in that amount.
OTTAWA, Ontario
April 10, 2001
M. D. Reinhardt
Assessment Officer
Certified true translation
Mary Jo Egan, LL.B.
FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: ITA-2769-00
STYLE OF CAUSE: Revenue v. André Bilodeau
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: (without appearances)
REASONS FOR ASSESSMENT OF: Marc D. Reinhardt
DATED: April 10, 2001
APPEARANCES:
André Béland FOR THE APPLICANT
Marie-Josée Bertrand FOR THE RESPONDENT
SOLICITORS OF RECORD:
Béland, Massicotte & Petticlec FOR THE APPLICANT
Québec, Quebec
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Ottawa, Ontario