Federal Court of Appeal Decisions

Date: 20060829

Docket: A-28-04

Citation: 2006 FCA 287

BETWEEN:

MARATHON ELECTRIC LTD.

Appellant/Applicant

and

MINISTER OF NATIONAL REVENUE

Respondent

ASSESSMENT OF COSTS – REASONS

Charles E. Stinson

Assessment Officer

[1]               This appeal, addressing a decision of the Tax Court of Canada concerning insurability of employment, was dismissed with costs. 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 amended 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 amended bill of costs is assessed and allowed as presented at $3,881.46.

“Charles E. Stinson”

FEDERAL COURT OF APPEAL

NAME OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                          A-28-04

STYLE OF CAUSE:                          MARATHON ELECTRIC LTD.

-         and –

MINISTER OF NATIONAL REVENUE

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

REASONS FOR ASSESSMENT OF COSTS:                    CHARLES E. STINSON

DATED:                                                                                 August 29, 2006

WRITTEN REPRESENTATIONS BY:

SOLICITORS OF RECORD: