Fenton Group Investment Co. Limited v. Canada
The assessment officer, confined to neutrality and the limits of the judgment and tariff, examined the bill and supporting materials and found the total claimed reasonable within the award; the respondent's bill is allowed in the assessed amount of $2,532.50, including the assessment fee (item 26).
Source-derived case information.
- Citation
- 2007 FCA 207
- Parties
- Appellant: Fenton Group Investment Co. Limited; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 29 May 2007
- Procedural Posture
- Appeal Tax (excise Tax Act) / Assessment of Costs Following Dismissal of Appeal
- Outcome
- Appeal dismissed with costs; respondent's bill of costs assessed and allowed.
- Legal Topics
- Excise Tax Act, Assessment of Costs, Tariff, Federal Courts Rules
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Fenton Group Investment Co. Limited
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Appeal Tax (excise Tax Act) / Assessment of Costs Following Dismissal of Appeal
Legal Issues
- 1 Whether the respondent's bill of costs should be allowed as claimed
- 2 Whether the assessment officer may act as advocate for a non‑responding party when assessing costs
- 3 Whether any items in the bill of costs exceed the authority of the judgment or the tariff
Ratio Decidendi
The assessment officer, confined to neutrality and the limits of the judgment and tariff, examined the bill and supporting materials and found the total claimed reasonable within the award; the respondent's bill is allowed in the assessed amount of $2,532.50, including the assessment fee (item 26).
Court Disposition
Appeal dismissed with costs; respondent's bill of costs assessed and allowed.
Orders
- Respondent awarded costs assessed at $2,532.50, including item 26 fee for the assessment of costs.
Full Case Text
Judgment text and source record
1 paragraphs
Fenton Group Investment Co. Limited v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2007-05-29 Neutral citation 2007 FCA 207 File numbers A-609-03 Decision Content Date: 20070529 Docket: A-609-03 Citation: 2007 FCA 207 BETWEEN: FENTON GROUP INVESTMENT CO. LIMITED Appellant and HER MAJESTY THE QUEEN Respondent ASSESSMENT OF COSTS - REASONS Charles E. Stinson Assessment Officer [1] This appeal from a decision of the Tax Court of Canada addressing reassessments under the Excise Tax Act was dismissed with costs. I issued a timetable for written disposition of the assessment of the Respondent's bill of costs. [2] The Appellant did not file any materials in response to the Respondent'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 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 bill of costs is generally arguable as reasonable within the limits of the award of costs. The Respondent's bill of costs, presented at $2,292.50, is assessed and allowed at $2,532.50 (including an item 26 fee for the assessment of costs). "Charles E. Stinson" Assessment Officer FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-609-03 STYLE OF CAUSE: FENTON GROUP INVESTMENT CO. LIMITED v. HMQ ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON DATED: May 29, 2007 APPEARANCES: n/a FOR THE APPELLANT Ms. Penny L. Piper FOR THE RESPONDENT SOLICITORS OF RECORD: n/a FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT