BETWEEN:
COMPREHENSIVE HEALTH CLINIC INC.
and
ASSESSMENT OF COSTS – REASONS
Charles E. Stinson
Assessment Officer
[1] This appeal, addressing the procedural fairness of the informal procedure proceedings in the Tax Court of Canada, 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 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 is assessed and allowed as presented at $2,790.00.
FEDERAL COURT OF APPEAL
NAME OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-487-03
STYLE OF CAUSE: COMPREHENSIVE HEALTH CLINIC INC.
- and –
HER MAJESTY THE QUEEN
ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES
REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON
WRITTEN REPRESENTATIONS BY:
n/a
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Ifeanyichukwu Nwachukwu
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SOLICITORS OF RECORD:
Pedwell & Pedwell St. Catharines, ON
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Mr. John H. Sims, Q.C. Deputy Attorney General of Canada
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