Federal Court of Appeal Decisions

Decision Information

Canada v. Livingston

Court (s) Database Federal Court of Appeal Decisions
Date 2009-05-14
Neutral citation 2009 FCA 157
File numbers A-213-07

Decision Content

 

Date: 20090514

Docket: A-213-07

Citation: 2009 FCA 157

BETWEEN:

HER MAJESTY THE QUEEN

Appellant

and

 

JEAN LIVINGSTON

Respondent

 

 

 

ASSESSMENT OF COSTS - REASONS

Charles E. Stinson

Assessment Officer

[1]               The Court allowed with costs this appeal of a decision of the Tax Court of Canada addressing a scheme to avoid payment of taxes. I issued a timetable for written disposition of the Appellant’s bill of costs.

 

[2]               The Respondent did not file any materials in response to the Appellant’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. The total amount in the Appellant’s bill of costs is generally arguable as reasonable within the limits of the award of costs and is allowed as presented at $5,345.53.

 

 

“Charles E. Stinson”

Assessment Officer

FEDERAL COURT OF APPEAL

 

SOLICITORS OF RECORD

 

 

DOCKET:                                          A-213-07

 

STYLE OF CAUSE:                          HMQ v. JEAN LIVINGSTON

 

 

 

ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES

 

 

 

REASONS FOR ASSESSMENT OF COSTS:                    CHARLES E. STINSON

 

DATED:                                                                                 May 14, 2009

 

 

 

WRITTEN REPRESENTATIONS:

 

Ms. Selena Sit

 

FOR THE APPELLANT

n/a

 

FOR THE RESPONDENT

 

SOLICITORS OF RECORD:

 

John H. Sims, Q.C.

Deputy Attorney General of Canada

Vancouver, BC

 

FOR THE APPELLANT

Dwyer Tax Lawyers

Victoria, BC

FOR THE RESPONDENT

 

 

 

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