Federal Court Decisions

Decision Information

Decision Content

 

Date: 20071002

Docket: T-2203-04

Citation: 2007 FC 1005

BETWEEN:

HER MAJESTY THE QUEEN

Plaintiff

and

 

713460 ONTARIO LTD.

o/a HEIRLOOM CLOCK COMPANY

Defendant

 

 

 

ASSESSMENT OF COSTS – REASONS

Charles E. Stinson

Assessment Officer

[1]               The Court allowed this action with costs concerning excise tax in respect of grandfather clocks. I issued a timetable for written disposition of the assessment of the Plaintiff's bill of costs.

 

[2]               The Defendant did not file any materials in response to the Plaintiff'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 amended bill of costs and the supporting materials within those parameters. There were items which might have attracted disagreement, but the total amount claimed in the amended bill of costs is generally arguable as reasonable within the limits of the award of costs. The Plaintiff's amended bill of costs is allowed as presented at $5,879.30.

 

 

"Charles E. Stinson"

Assessment Officer

 


FEDERAL COURT

 

SOLICITORS OF RECORD

 

 

 

DOCKET:                                          T-2203-04

 

STYLE OF CAUSE:                          HMQ v. 713460 ONTARIO LTD.

                                                            o/a HEIRLOOM CLOCK COMPANY

 

 

 

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

 

 

 

REASONS FOR ASSESSMENT OF COSTS:                    CHARLES E. STINSON

 

DATED:                                                                                 October 2, 2007

 

 

 

WRITTEN REPRESENTATIONS:

 

Ms. Marie Crowley

FOR THE PLAINTIFF

 

n/a

FOR THE DEFENDANT

 

 

 

SOLICITORS OF RECORD:

 

John H. Sims, Q.C.

Deputy Attorney General of Canada

 

FOR THE PLAINTIFF

n/a

 

FOR THE DEFENDANT

 

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