Date: 20060126

Docket: A-292-03

Citation: 2006 FCA 33

BETWEEN:

KWASI OFORI-NIMAKO

                                                                                                                                            Applicant

and

ATTORNEY GENERAL OF CANADA

Respondent

ASSESSMENT OF COSTS - REASONS

PAUL G.C. ROBINSON

ASSESSMENT OFFICER

[1]                This is an assessment of costs pursuant to the Judgment dated May 19, 2005 by the Federal Court of Appeal dismissing this judicial review with "... costs for one counsel". The Application for Judicial Review arose from a Tax Court of Canada decision dated May 8, 2003 which dismissed the Applicant's appeal from the assessment made under the Income Tax Act for the 1999 taxation year.

[2]                On October 18, 2004, the Respondent requested an appointment for an oral hearing to assess its Bill of Costs.

[3]                On October 31, 2004, I forwarded correspondence to the parties informing them that this matter was appropriate for disposition by way of written submissions and set a timetable for the filing of all materials. The Respondent complied with the timeframes for the filing of its Amended Bill of Costs, affidavit in support and written submissions.

[4]                The Applicant did not respond to the Respondent's documents within the time frames allowed. It should be noted that the Applicant did contact the Toronto Registry regarding the procedure for seeking an extension of time to file documents in opposition to the Respondent's Bill of Costs. The Applicant was advised of the Federal Courts Rules and the procedure for seeking an extension of time. However, to my knowledge, no correspondence or documents from the Applicant have been received in any the Registry of the Federal Court seeking an extension of time to file affidavits or submissions in opposition to the Respondent's Bill of Costs. Therefore, it is appropriate that I proceed with the assessment of costs.

[5]                In this, as in all assessments of costs proceedings, I must take a position of neutrality.    An Assessment Officer may neither advocate for any one party, nor allow assessable services and disbursements which fall outside of the Federal Courts Rules and the associated tariffs. In addition, I must adhere to the intent of any decision of the Federal Court of Appeal or Federal Court of Canada which awards costs or gives directions to an assessment officer regarding specific issues which may be considered.

[6]                This assessment of the Bill of costs has proceeded by way of written submissions. It is my opinion that they were simple in nature and the Respondent did participate in the filing of materials which did assist me in the assessment of the Bill of Costs. I reduce Item 26 (Assessment of costs) to 2 units ($240.00) for the reasons I have outlined in the first two sentences of this paragraph.

[7]                The Respondent has claimed $847.20 for the remaining assessable items of which includes Item 2 (Preparation and filing of all defences, replies, counterclaims or respondent's records and materials), Item 22 (Counsel fee on hearing of appeal: (a) to first counsel, per hour;) and Item 25 (Services after judgment not otherwise specified). In addition, the Respondent has claimed $907.11 for disbursements associated with this judicial review. These two amounts will be allowed in their entirety since in my opinion in these circumstances they were reasonable, necessary for this judicial review and have been justified by the Respondent's Written Submissions and the supporting affidavit of Holly Tang, sworn October 18, 2004.

[8]                The Bill of Costs in A-292-03 is assessed and allowed in the amount of $1,994.31 which includes assessable services, disbursements and applicable GST. A certificate is issued in this

Federal Court of Appeal proceeding for $1,994.31 payable by the Applicant to the Respondent.

                                                                                               "Paul Robinson"

Toronto, Ontario

January 26, 2006

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                           A- 292-03                  

STYLE OF CAUSE:                           KWASI OFORI-NIMAKO

Applicant

                                                            and

                                                            ATTORNEY GENERAL OF CANADA

Respondent

                                               

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

ASSESSMENT OF COSTS -                        

REASONS BY:                                  PAUL G.C. ROBINSON, Assessment Officer

                                                                                   

DATED:                                              JANUARY 26, 2005

SOLICITORS OF RECORD:

           

John H.Sims, Q.C.

Deputy Attorney General of Canada

Toronto, Ontario                                                                      FOR THE RESPONDENT