Earth Fund v. Canada (Minister of National Revenue)
The assessment officer concluded he had no authority to waive costs and that impecuniosity was irrelevant; having examined the bill within the limits of the judgment and the tariff, he found the total claimed to be arguable and reasonable and therefore allowed the Respondent's bill of costs in full in the amount of...
Source-derived case information.
- Citation
- 2003 FCA 419
- Parties
- Appellant: Earth Fund/Fond pour la Terre; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 10 November 2003
- Procedural Posture
- Appeal / Assessment of Costs
- Outcome
- Appeal dismissed; costs awarded to Respondent.
- Legal Topics
- Costs, Assessment of Costs, Charitable Registration, Jurisdiction of Assessment Officer
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Earth Fund/Fond pour la Terre
Appellant
Minister of National Revenue
Respondent
Procedural Posture
Appeal / Assessment of Costs
Legal Issues
- 1 Whether the assessment officer has authority to waive a bill of costs based on impecuniosity
- 2 Whether the assessment officer may act as an advocate for a litigant in challenging items in a bill of costs
- 3 Whether claimed items fall within the authority of the judgment and the tariff and therefore can be certified
Ratio Decidendi
The assessment officer concluded he had no authority to waive costs and that impecuniosity was irrelevant; having examined the bill within the limits of the judgment and the tariff, he found the total claimed to be arguable and reasonable and therefore allowed the Respondent's bill of costs in full in the amount of $3,130.60.
Court Disposition
Appeal dismissed; costs awarded to Respondent.
Orders
- Allow the bill of costs of the Respondent as presented in the amount of $3,130.60
Full Case Text
Judgment text and source record
1 paragraphs
Earth Fund v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2003-11-10 Neutral citation 2003 FCA 419 File numbers A-260-01 Decision Content Date: 20031110 Docket: A-260-01 Citation: 2003 FCA 419 BETWEEN: EARTH FUND/FOND POUR LA TERRE Appellant - and - MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS Charles E. Stinson Assessment Officer [1] This matter, an appeal from a decision refusing registration of the Appellant as a charitable foundation, was dismissed with costs. I issued a timetable for written disposition of the Respondent's bill of costs. The solicitor for the Appellant advised that he had attempted several times unsuccessfully to contact his client for instructions subsequent to the hearing of the appeal. He provided, at my request, the last known address for the Appellant. My directions above included a provision that notice of the timetable and the materials relating to the assessment of costs be served on the Appellant at its last known address. [2] An official of the Appellant responded by letter which stated that the Appellant was impecunious and which requested that the bill of costs be waived. The Respondent opposed any waiver of costs. I have no authority to waive a bill of costs. The ability to satisfy costs is irrelevant in an assessment of those costs. The Federal Court Rules, 1998 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, ie. those outside the authority of the judgment and the tariff. I examined each item claimed in the bill of costs and the supporting materials within those parameters. The amount claimed in the bill of costs in total is arguable within the limits of the award of costs and is reasonable in the circumstances of this litigation. I allow the bill of costs of the Respondent as presented at $3,130.60. (Sgd.) "Charles E. Stinson" Assessment Officer Vancouver, B.C. November 10, 2003 FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-260-01 STYLE OF CAUSE: EARTH FUND/FOND POUR LA TERRE - and - MINISTER OF NATIONAL REVENUE ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON DATED: November 10, 2003 SOLICITORS OF RECORD: Drache, Buchmayer LLP for APPELLANT Ottawa, ON Morris Rosenberg for RESPONDENT Deputy Attorney General of Canada