Federal Court Decisions

 Date: 20111114

Docket: T-2058-10

Citation: 2011 FC 1306

BETWEEN:

	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,
	AGAINST:
	YVAN CARRIER   and   ANNIE THIBEAULT
		Debtors-Respondents

[ENGLISH TRANSLATION]

 

  REASONS FOR ASSESSMENT OF COSTS

JOHANNE PARENT, Assessment Officer

 

• [1] On December 10, 2010, the Court issued a jeopardy collection order pursuant to subsection 225.2(2) of the Income Tax Act, with costs.On August 2, 2011, counsel for the Crown submitted its bill of costs to the Court. Directions were given on September 6, 2011, informing the parties that the assessment of costs would proceed in writing and of the time limit for filing submissions.

 

• [2] To support the bill of costs, the affidavit of Julie S. Aubry was filed in the Court record. The debtors-respondents did not file any submissions or requests to extend the time with the Court Registry.

 

• [3] Consequently, I will assess the bill of costs pursuant to the Federal Courts Rules, Tariff B and the observations of my colleague in Dahl v. Canada, 2007 FC 192 (OT) at paragraph 2:

Effectively, the absence of any relevant representations by the Plaintiff, which could assist me in identifying issues and making a decision, leaves the bill of costs unopposed. 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.

 

 

• [4] The units claimed for preparing and filing the originating document (item 1) and for assessment of costs (item 26) will be allowed as claimed.

 

• [5] The disbursements claimed in the bill of costs are not disputed and are considered necessary charges to the conduct of this matter. The amounts are justified and reasonable and will therefore be allowed as claimed.

 

[6]  The Crown’s bill of costs is allowed in the amount of $1,638.75.

 

 

 

  “Johanne Parent”

 

Toronto, Ontario

November 14, 2011

 

 

FEDERAL COURT

 

SOLICITORS OF RECORD

 

 

DOCKET:  T-2058-10 

 

STYLE OF CAUSE:  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 Actv. YVAN CARRIER AND ANNIE THIBEAULT

 

 

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

 

 

REASONS FOR ASSESSMENT BY:  JOHANNE PARENT, ASSESSMENT OFFICER

 

 

DATED:  November 14, 2011

 

 

WRITTEN SUBMISSIONS:

 

Martin Lamoureux	FOR THE APPLICANT
No written submissions	FOR THE DEBTORS-RESPONDENTS

 

 

SOLICITORS OF RECORD:

 

Myles J. Kirvan Deputy Attorney General of Canada	FOR THE APPLICANT
N/A	FOR THE DEBTORS-RESPONDENTS