BETWEEN:
and
REVENUE AGENCY
ASSESSMENT OF COSTS - REASONS
Assessment Officer
[1] This application for judicial review, seeking relief from penalties and interest relative to the failure to report income, was dismissed with costs. I issued a timetable for written disposition of the assessment of the Respondent’s revised bill of costs
[2] The Applicant 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 revised 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 revised 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 revised bill of costs is assessed and allowed as presented at $2,708.15.
FEDERAL COURT
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: T-98-05
STYLE OF CAUSE: ROBERT GRUNDY v. CCRA
ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES
REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON
DATED: October 3, 2006
WRITTEN REPRESENTATIONS BY:
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Marla Teeling
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SOLICITORS OF RECORD:
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Mr. John H. Sims, Q.C. Deputy Attorney General of Canada
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