Canada (National Revenue) v. Castros Cuban Cigar Store Ltd.
Court headnote
Canada (National Revenue) v. Castros Cuban Cigar Store Ltd. Court (s) Database Federal Court Decisions Date 2006-08-30 Neutral citation 2006 FC 1049 File numbers T-1139-05 Decision Content Date: 20060830 Docket: T-1139-05 Citation: 2006 FC 1049 BETWEEN: THE MINISTER OF NATIONAL REVENUE Applicant and CASTROS CUBAN CIGAR STORE LTD. Respondent ASSESSMENT OF COSTS - REASONS Charles E. Stinson Assessment Officer [1] This application, for an order under s. 231.7 of the Income Tax Act for the production of documents, was allowed with costs. I issued a timetable for written disposition of the assessment of the Applicant’s bill of costs. [2] The Respondent did not file any materials in response to the Applicant’s materials. My view, often expressed in comparable circumstances, is that the Federal Courts Rules 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, i.e. those outside the authority of the judgment and the tariff. I examined each item claimed in the amended bill of costs and the supporting materials within those parameters. There were items which might have attracted disagreement, but the amount claimed in total in the bill of costs is generally arguable within the limits of the award of costs as reasonable in the circumstances of this litigation. The Applicant’s amended bill …
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Canada (National Revenue) v. Castros Cuban Cigar Store Ltd. Court (s) Database Federal Court Decisions Date 2006-08-30 Neutral citation 2006 FC 1049 File numbers T-1139-05 Decision Content Date: 20060830 Docket: T-1139-05 Citation: 2006 FC 1049 BETWEEN: THE MINISTER OF NATIONAL REVENUE Applicant and CASTROS CUBAN CIGAR STORE LTD. Respondent ASSESSMENT OF COSTS - REASONS Charles E. Stinson Assessment Officer [1] This application, for an order under s. 231.7 of the Income Tax Act for the production of documents, was allowed with costs. I issued a timetable for written disposition of the assessment of the Applicant’s bill of costs. [2] The Respondent did not file any materials in response to the Applicant’s materials. My view, often expressed in comparable circumstances, is that the Federal Courts Rules 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, i.e. those outside the authority of the judgment and the tariff. I examined each item claimed in the amended bill of costs and the supporting materials within those parameters. There were items which might have attracted disagreement, but the amount claimed in total in the bill of costs is generally arguable within the limits of the award of costs as reasonable in the circumstances of this litigation. The Applicant’s amended bill of costs is assessed and allowed as presented at $2,173.31. “Charles E. Stinson” Assessment Officer FEDERAL COURT NAME OF COUNSEL AND SOLICITORS OF RECORD DOCKET: T-1139-05 STYLE OF CAUSE: THE MINISTER OF NATIONAL REVENUE - and – CASTROS CUBAN CIGAR STORE LTD. ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON DATED: August 30, 2006 WRITTEN REPRESENTATIONS BY: Ron D.F. Wilhelm FOR THE APPLICANT n/a FOR THE RESPONDENT SOLICITORS OF RECORD: Mr. John H. Sims, Q.C. Department of Justice FOR THE APPLICANT n/a FOR THE RESPONDENT
Source: decisions.fct-cf.gc.ca