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Date: 20010914 Docket: A-535-98 Neutral Citation: 2001 FCA 269 BETWEEN: JUSTIN BIDERMAN Appellant - and - HER MAJESTY THE QUEEN Respondent ---------------------------------------------------------------------------- Docket: A-536-98 BETWEEN: TODD BIDERMAN Appellant - and - HER MAJESTY THE QUEEN Respondent ---------------------------------------------------------------------------- Docket: A-537-98 BETWEEN: MATTHEW BIDERMAN Appellant - and - HER MAJESTY THE QUEEN Respondent ASSESSMENT OF COSTS - REASONS Charles E. Stinson Assessment Officer [1] By Judgment rendered in each of the above matters, the Court dismissed the appeal against a decision of the Tax Court of Canada. The Respondent presented a single bill of costs addressing all three matters and seeking only one set of costs as the appeals were heard together. The Appellants did not respond to notice of the timetable issued for written disposition of this bill of costs. The Federal Court Rules, 1998 do not contemplate a litigant, having proper notice of an assessment of costs and choosing not to participate, as was the case here, benefiting by an assessment officer abdicating 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 Respondent's bill of costs and the supporting materials within those parameters. In the circumstances of this litigation, the amount claimed for costs is within the limits of the Tariff. [2] The Respondent's Bill of Costs, presented at $3,174.50, is assessed and allowed at $3,174.50. (Sgd.) "Charles E. Stinson" Assessment Officer FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A-535-98 BETWEEN: JUSTIN BIDERMAN Appellant - and - HER MAJESTY THE QUEEN Respondent ---------------------------------------------------------------------------- Docket: A-536-98 BETWEEN: TODD BIDERMAN Appellant - and - HER MAJESTY THE QUEEN Respondent ---------------------------------------------------------------------------- Docket: A-537-98 BETWEEN: MATTHEW BIDERMAN Appellant - and - HER MAJESTY THE QUEEN Respondent - 2 - ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES REASONS BY: CHARLES E. STINSON DATED: September 14, 2001 SOLICITORS OF RECORD: Wilson, Walker, Hochberg, Slopen Windsor, Ontario for the Appellants Morris Rosenberg Deputy Attorney General of Canada for the Respondents |
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