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BETWEEN:
Appellant and
HER MAJESTY THE QUEEN Respondent
PAUL G.C. ROBINSON ASSESSMENT OFFICER
[1] This is an assessment of costs pursuant to the Judgment December 19, 2003 by the Federal Court of Appeal dismissing this appeal with costs. The Notice of Appeal arose from a Tax Court of Canada decision dated May 23, 2002 which dismissed the Appellant's appeal from notices of reassessment made against him in the 1994 and 1995 taxation years.
[2] Initially, the parties attempted to settle this assessment of costs through an exchange of correspondence. However, they were unable to come to a final agreement and no funds were ever forwarded to the Respondent. [3] On February 3, 2006, the Respondent requested an appointment for an oral hearing by way of conference call to assess its Bill of Costs.
[4] On February 24, 2006, 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 had already filed its Bill of Costs and affidavit in support and chose not to file any further material.
[5] The Appellant did not respond to the Respondent's documents within the time frames allowed. I note that my directions regarding the timetable for filing materials in this assessment of costs was sent by facsimile as well as forwarded by regular mail to the Appellant's solicitor. Therefore, it is appropriate that I proceed with the assessment of costs.
[6] 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.
[7] 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 reduced Item 26 (Assessment of costs) to 2 units ($240.00) for the reasons I have outlined in the first two sentences of this paragraph.
[8] The Respondent has claimed $888.00 for the remaining assessable items which includes Item 19 (Memorandum of fact and law), 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 $122.52 for disbursements associated with this appeal. These two amounts will be allowed in their entirety since in my opinion and in these circumstances, they were reasonable, necessary for this proceeding and have been justified by the Affidavit of Disbursements of Joanne Jaworsky, sworn February 3, 2006.
[9] The Bill of Costs in A-400-02 is assessed and allowed in the amount of $1,250.52 which includes assessable services, disbursements and applicable GST. A certificate is issued in this Federal Court of Appeal proceeding for $1,250.52 payable by the Appellant to the Respondent.
"Paul Robinson" Paul G.C. Robinson Assessment Officer Toronto, Ontario April 12, 2006 FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-400-02
STYLE OF CAUSE: JEFFREY WHITE Appellant and
HER MAJESTY THE QUEEN Respondent
ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES
ASSESSMENT OF COSTS - REASONS BY: PAUL G.C. ROBINSON, Assessment Officer
DATED: April 12, 2006
SOLICITORS OF RECORD:
Wilson Vukeluch LLP FOR THE APPELLANT Markham, Ontario
John H. Sims, Q.C. FOR THE RESPONDENT Deputy Attorney General of Canada Toronto, Ontario
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