Pictou v. Canada
Court headnote
Pictou v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-01-05 Neutral citation 2005 FCA 3 File numbers A-423-00, A-424-00, A-425-00, A-426-00 Decision Content Date: 20050105 Docket: A-423-00, A-424-00, A-425-00, A-426-00 Citation: 2005 FCA 3 BETWEEN: Vaugh Pictou Roderick A. Googoo Edward Googoo Jo Ann Toney-Thorpe Appellants -and- Her Majesty the Queen Respondent ASSESSMENT OF COSTS - REASONS FRANÇOIS PILON Assessment Officer [1] The fundamental issue in these appeals was whether the appellants, who are registered status Indians, were required to collect and remit Goods and Service Tax on sales to non-Indian customers at their retail outlets. The four appeals were dismissed with one set of costs. I issued a timetable for the written disposition of the respondent's bill of costs. [2] The appellants did not file any materials in response. In such circumstances the assessment officer must determine the reasonableness of each item claimed in the bill of costs from a position of neutrality, although he/she is also bound by the judgment, the Rules and the tariff. In the present litigation the respondent's bill of costs is assessed and allowed as presented at $4,998.64. Halifax, Nova Scotia January 5, 2005 François Pilon Assessment Officer FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-423-00; A-424-00; A-425-00; A-426-00 STYLE OF CAUSE: Vaughn Pictou, Roderick A. Googoo, Edward Googoo, Jo Ann Toney-Thorpe Appellants -and- Her Ma…
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Pictou v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-01-05 Neutral citation 2005 FCA 3 File numbers A-423-00, A-424-00, A-425-00, A-426-00 Decision Content Date: 20050105 Docket: A-423-00, A-424-00, A-425-00, A-426-00 Citation: 2005 FCA 3 BETWEEN: Vaugh Pictou Roderick A. Googoo Edward Googoo Jo Ann Toney-Thorpe Appellants -and- Her Majesty the Queen Respondent ASSESSMENT OF COSTS - REASONS FRANÇOIS PILON Assessment Officer [1] The fundamental issue in these appeals was whether the appellants, who are registered status Indians, were required to collect and remit Goods and Service Tax on sales to non-Indian customers at their retail outlets. The four appeals were dismissed with one set of costs. I issued a timetable for the written disposition of the respondent's bill of costs. [2] The appellants did not file any materials in response. In such circumstances the assessment officer must determine the reasonableness of each item claimed in the bill of costs from a position of neutrality, although he/she is also bound by the judgment, the Rules and the tariff. In the present litigation the respondent's bill of costs is assessed and allowed as presented at $4,998.64. Halifax, Nova Scotia January 5, 2005 François Pilon Assessment Officer FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-423-00; A-424-00; A-425-00; A-426-00 STYLE OF CAUSE: Vaughn Pictou, Roderick A. Googoo, Edward Googoo, Jo Ann Toney-Thorpe Appellants -and- Her Majesty the Queen Respondent ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES PLACE OF ASSESSMENT: Halifax, Nova Scotia ASSESSMENT OF COSTS - REASONS BY: FRANÇOIS PILON, ASSESSMENT OFFICER DATED: January 5, 2005 SOLICITORS OF RECORD: Burchell Hayman Halifax, NS for the Appellants John Sims Deputy Attorney General Ottawa, Ontario for the Respondent
Source: decisions.fca-caf.gc.ca