Earth Fund v. Canada (Minister of National Revenue)
Court headnote
Earth Fund v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2003-11-10 Neutral citation 2003 FCA 419 File numbers A-260-01 Decision Content Date: 20031110 Docket: A-260-01 Citation: 2003 FCA 419 BETWEEN: EARTH FUND/FOND POUR LA TERRE Appellant - and - MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS Charles E. Stinson Assessment Officer [1] This matter, an appeal from a decision refusing registration of the Appellant as a charitable foundation, was dismissed with costs. I issued a timetable for written disposition of the Respondent's bill of costs. The solicitor for the Appellant advised that he had attempted several times unsuccessfully to contact his client for instructions subsequent to the hearing of the appeal. He provided, at my request, the last known address for the Appellant. My directions above included a provision that notice of the timetable and the materials relating to the assessment of costs be served on the Appellant at its last known address. [2] An official of the Appellant responded by letter which stated that the Appellant was impecunious and which requested that the bill of costs be waived. The Respondent opposed any waiver of costs. I have no authority to waive a bill of costs. The ability to satisfy costs is irrelevant in an assessment of those costs. The Federal Court Rules, 1998 do not contemplate a litigant benefiting by an assessment officer stepping away from a position of neutr…
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Earth Fund v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2003-11-10 Neutral citation 2003 FCA 419 File numbers A-260-01 Decision Content Date: 20031110 Docket: A-260-01 Citation: 2003 FCA 419 BETWEEN: EARTH FUND/FOND POUR LA TERRE Appellant - and - MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS Charles E. Stinson Assessment Officer [1] This matter, an appeal from a decision refusing registration of the Appellant as a charitable foundation, was dismissed with costs. I issued a timetable for written disposition of the Respondent's bill of costs. The solicitor for the Appellant advised that he had attempted several times unsuccessfully to contact his client for instructions subsequent to the hearing of the appeal. He provided, at my request, the last known address for the Appellant. My directions above included a provision that notice of the timetable and the materials relating to the assessment of costs be served on the Appellant at its last known address. [2] An official of the Appellant responded by letter which stated that the Appellant was impecunious and which requested that the bill of costs be waived. The Respondent opposed any waiver of costs. I have no authority to waive a bill of costs. The ability to satisfy costs is irrelevant in an assessment of those costs. 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, ie. those outside the authority of the judgment and the tariff. I examined each item claimed in the bill of costs and the supporting materials within those parameters. The amount claimed in the bill of costs in total is arguable within the limits of the award of costs and is reasonable in the circumstances of this litigation. I allow the bill of costs of the Respondent as presented at $3,130.60. (Sgd.) "Charles E. Stinson" Assessment Officer Vancouver, B.C. November 10, 2003 FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-260-01 STYLE OF CAUSE: EARTH FUND/FOND POUR LA TERRE - and - MINISTER OF NATIONAL REVENUE ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON DATED: November 10, 2003 SOLICITORS OF RECORD: Drache, Buchmayer LLP for APPELLANT Ottawa, ON Morris Rosenberg for RESPONDENT Deputy Attorney General of Canada
Source: decisions.fca-caf.gc.ca