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Federal Court of Appeal· 2008

Bell v. Canada

2008 FCA 51
TaxJD
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Bell v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2008-02-08 Neutral citation 2008 FCA 51 File numbers A-527-98 Decision Content Date: 20080208 Docket: A-527-98 Citation: 2008 FCA 51 BETWEEN: HARRY BELL Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-528-98 ROBERT WALKUS SENIOR Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-529-98 PATRICK CHARLIE Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-551-98 CORRINE WALKUS Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-552-98 BRIAN WALKUS Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-553-98 DOREEN WALKUS Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-554-98 ROBERT CHARLIE Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-555-98 JOHNSON BELL Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-556-98 ALVIN WALKUS Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-557-98 RAYMOND E. CLAIR Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-558-98 JOYE WALKUS Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-559-98 HENRY WALKUS Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-560-98 LLOYD WALKUS Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-561-98 JAMES WALKUS Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-562-98 CHANTAL CHARLIE Appellant and HER MAJESTY THE QUEEN Respondent ASSESSMENT OF COSTS - REASONS Charles E. Stinson Assessment Officer [1] This appeal and several others, listed in the style of …

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Bell v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2008-02-08
Neutral citation
2008 FCA 51
File numbers
A-527-98
Decision Content
Date: 20080208
Docket: A-527-98
Citation: 2008 FCA 51
BETWEEN:
HARRY BELL
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-528-98
ROBERT WALKUS SENIOR
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-529-98
PATRICK CHARLIE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-551-98
CORRINE WALKUS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-552-98
BRIAN WALKUS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-553-98
DOREEN WALKUS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-554-98
ROBERT CHARLIE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-555-98
JOHNSON BELL
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-556-98
ALVIN WALKUS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-557-98
RAYMOND E. CLAIR
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-558-98
JOYE WALKUS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-559-98
HENRY WALKUS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-560-98
LLOYD WALKUS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-561-98
JAMES WALKUS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-562-98
CHANTAL CHARLIE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
ASSESSMENT OF COSTS - REASONS
Charles E. Stinson
Assessment Officer
[1] This appeal and several others, listed in the style of cause above, were consolidated and heard together. They addressed decisions of the Tax Court of Canada concerning income tax exemptions relative to status Indians and fishing activities and were dismissed with costs. I issued a timetable for written disposition of the assessment of the Respondent's bill of costs, prepared for recovery from the Appellants, Alvin Walkus, Henry Walkus, Lloyd Walkus and Patrick Charlie (the Appellants). The appellants other than the Appellants have either settled costs, are deceased or are in bankruptcy. The Respondent's materials indicate that one-fifteenth (1/15), i.e. $384.31, of the amount of the bill of costs is payable by each of the Appellants.
[2] The Appellants did not file any materials in response to the Respondent's materials. My view, often expressed in comparable circumstances, is that the Federal Courts Rules do not contemplate a litigant benefiting by having an assessment officer step away from a neutral position 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 bill of costs and the supporting materials within those parameters. The total amount claimed is generally arguable as reasonable within the limits of the award of costs and is allowed as presented at $5,764.67.
"Charles E. Stinson"
Assessment Officer
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-527-98
STYLE OF CAUSE: HARRY BELL v. HMQ
ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES
REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON
DATED: February 8, 2008
WRITTEN REPRESENTATIONS:
n/a
FOR THE APPELLANTS
(self-represented)
Ms. Wendy Yoshida
FOR THE RESPONDENT
SOLICITORS OF RECORD:
n/a
FOR THE APPELLANTS
John H. Sims, Q.C.
Deputy Attorney General of Canada
FOR THE RESPONDENT

Source: decisions.fca-caf.gc.ca

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