Federal Court of Appeal Decisions

Date: 20030404

Docket: A-829-00

Neutral citation: 2003 FCA 179

BETWEEN:

                                                               DARSHEN NARANG

                                                                                                                                                       Appellant

                                                                              - and -

                                                        HER MAJESTY THE QUEEN

                                                                                                                                                   Respondent

                                               ASSESSMENT OF COSTS - REASONS

Charles E. Stinson

Assessment Officer

[1]                 The Federal Court of Appeal dismissed the appeal, with costs, from the Tax Court of Canada concerning net worth assessments for 1993 and 1994. I issued a timetable for written disposition of the Respondent's bill of costs.

[2]                 The Appellant led materials to the effect that, as a bankrupt person, he has been discharged from all debts and therefore he should not have to pay these costs. He asserted that he does not have the funds to pay these costs and that requiring him to pay would be a hardship as he is on a disability pension.

[3]                 The Respondent argued that the only issue before me is whether the bill of costs is correct and that the Appellant has not demonstrated that the costs claimed are improper or unreasonable. The Respondent argued that ability to pay is a separate issue not properly before me as a function of the judgment. If the Respondent were to follow through and initiate collection action against the Appellant for these costs, the Appellant could then raise his ability to pay before a judge of the Trial Division. Alternatively, the Respondent argued that, if the alleged bankruptcy is properly an issue in this assessment of costs, it should be discounted because any discharge from bankruptcy is not relevant here and because the Appellant proceeded improperly in not previously disclosing bankruptcy proceedings.

Assessment

[4]                 It is not necessary to address the Respondent's alternative argument. The Respondent is correct that ability to pay is not properly an issue in this assessment of costs. An assessment of costs crystallizes the amount of the Court's award of costs. The amount claimed in the Respondent's bill of costs is arguable within the limits of the Tariff and is assessed and allowed as presented at $2,219.25.

(Sgd.) "Charles E. Stinson"

     Assessment Officer

Vancouver, B.C.

April 4, 2003

                                                    FEDERAL COURT OF CANADA

                                                                 APPEAL DIVISION

                              NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                             A-829-00

STYLE OF CAUSE:                           DARSHEN NARANG

Applicant

- and -

HER MAJESTY THE QUEEN

Respondent

ASSESSMENT IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES

REASONS FOR ASSESSMENT OF COSTS BY:              CHARLES E. STINSON

DATED:                                                                                        April 4, 2003

SOLICITORS OF RECORD:

Morris Rosenberg                                                                           For the Respondent

Deputy Attorney General of Canada

Ottawa, ON