Date: 20050131

Docket: A-174-01

Citation: 2005 FCA 46

BETWEEN:

                                                           DOREEN WILLIAMS

Appellant

and

HER MAJESTY THE QUEEN

Respondent

ASSESSMENT OF COSTS - REASONS

S. FINDLAY

ASSESSMENT OFFICER

[1]                The appeal from a final judgment by the Tax Court was dismissed with costs. I issued a timetable for written disposition of the Respondent's bill of costs.

[2]                The Appellant did not file any materials in response to the Respondent's materials. In such circumstances the Federal Court Rules, 1998 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 outside the authority of the Judgment and Tariff. I examined each item claimed in the bill of costs and the supporting materials within those parameters. 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.

[3]                The Respondent's bill of costs is assessed and allowed as presented at $ 2,112.60.

     "Susan Findlay"           

                                                                                                                                             S. Findlay                       

                                                                                                                              Assessment Officer               

Toronto, Ontario

January 31, 2005

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                           A-174-01

STYLE OF CAUSE:               DOREEN WILLIAMS

Appellant

and

HER MAJESTY THE QUEEN

Respondent

                                                                                                                                                           

ASSESSMENT OF COSTS -

REASONS BY:                                  SUSAN FINDLAY

DATED:                                              JANUARY 31, 2005

ASSESSMENT IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES

SOLICITORS OF RECORD:          Gardiner Roberts LLP

Toronto, Ontario

For the Appellant

John H. Sims, Q.C.

Deputy Attorney General of Canada

For the Respondent