Date: 20050223

Dockets: A-537-01

A-538-01

A-539-01

A-540-01

Citation: 2005 FCA 76

BETWEEN:                                                                                                             A-537-01

                                                BICZ TRANSPORT CORP.

Applicant

                                                                       

and

THE MINISTER OF NATIONAL REVENUE

Respondent

AND

BETWEEN:                                                                                                             A-538-01

JANUSZ BICZ

Applicant

and

THE MNISTER OF NATIONAL REVENUE

Respondent

AND

BETWEEN:                                                                                                             A-539-01

JANUSZ BICZ

Applicant

                                                                       

and

THE MINISTER OF NATIONAL REVENUE

Respondent

AND

BETWEEN:                                                                                                             A-540-01

BICZ TRANSPORT CORP.

Applicant

and

THE MNISTER OF NATIONAL REVENUE

Respondent

ASSESSMENT OF COSTS - REASONS

PAUL G.C. ROBINSON

ASSESSMENT OFFICER

[1]                A copy of these reasons is filed today in Court files A-538-01, A-539-01 and A-540-01 and apply there accordingly.

[2]                On March 13, 2003, the Federal Court of Appeal dismissed these Section 28 applications for judicial review with one set of costs to the Respondent.    The applications were from a decision of the Tax Court of Canada, Justice Campbell J. Miller, on July 31, 2003 dismissing the tax appeals.

[3]                Requests for payment of the Bill of Costs were made to the Applicants, however no payments were ever received. The Respondent subsequently filed its Bill of Costs and requested that it be taxed by an Assessment Officer of the Federal Court and proceed by way of written submissions. Directions were issued to both parties setting out a timetable for serving and filing of supporting materials, including written submissions.

[4]                It should be noted the Applicants' solicitor was contacted with regards to the timetable for the filing of submissions. He indicated that the Applicants were aware of the time frames but had given him instructions not to take any further action with regard to these proceedings. The Applicants did not respond to the Respondent's Bill of Costs and supporting letter of submissions within the time frames allowed.

[5]                The Federal Court Rules do not contemplate a litigant, having notice of an assessment of costs and not participating, 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 a judgment and tariff. I have examined the assessable services and disbursements within those parameters. I note the Respondent used the lower end of Column III, Tariff B, for the assessable services claimed. The amount claimed in total in the Bill of Costs seems reasonable and as I mentioned above, are uncontested.

[6]                The Bill of Costs in A-537-01 is assessed and allowed in the amount of $2,212.61 which includes assessable services of $1,320.00 and disbursements of $892.61.

[7]                A certificate is issued in this Court of Appeal proceeding for $2,212.61.

"Paul Robinson"

                                                                                                                 Paul G.C. Robinson                 

           Assessment Officer

Toronto, Ontario

February 23, 2005

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKETS:                                                       A-537-01

A-538-01

A-539-01

A-540-01

STYLE OF CAUSE:                                                                               A-537-01

A-540-01

BIZC TRANSPORT CORP.

Applicant

and

THE MINISTER OF NATIONAL REVENUE

Respondent

AND                                                                A-538-01

BETWEEN:                                                       A-539-01

JANUSZ BIZC

Applicant

and

THE MINISTER OF NATIONAL REVENUE

Respondent

ASSESSMENT WITHOUT PERSONAL APPEARANCE OF PARTIES

ASSESSMENT OF COSTS -

REASONS BY:                                                 PAUL G.C. ROBINSON

DATED:                                                             FEBRUARY 23, 2005

SOLICITORS OF RECORD:               

Michael Jaegar

Barristers and Solicitors

Brantford, Ontario                                              FOR THE APPLICANTS

John H. Sims, Q.C.                  

Deputy Attorney General of Canada                      FOR THE RESPONDENT