Ng v. Canada
Because the appellant failed to respond and the items claimed in the respondent's bill of costs were within the authority of the judgment and the tariff and generally reasonable, the assessment officer allowed the bill as presented in the amount of $2,144.52.
Source-derived case information.
- Citation
- 2006 FCA 290
- Parties
- Appellant: Henry Ting Ming Ng; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 30 August 2006
- Procedural Posture
- Appeal From Tax Court; Assessment of Costs / Assessment of Costs (written Reasons)
- Outcome
- Appeal dismissed with costs; respondent's bill of costs assessed and allowed as presented.
- Legal Topics
- Assessment of Costs, Federal Courts Rules, Tariff Authority, Non Compliance Dismissal
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Henry Ting Ming Ng
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Appeal From Tax Court; Assessment of Costs / Assessment of Costs (written Reasons)
Legal Issues
- 1 Whether the assessment officer may certify items outside the authority of the judgment and the tariff
- 2 Whether the respondent’s claimed costs are reasonable and allowable
- 3 Effect of the appellant’s failure to file responding materials on the assessment
Ratio Decidendi
Because the appellant failed to respond and the items claimed in the respondent's bill of costs were within the authority of the judgment and the tariff and generally reasonable, the assessment officer allowed the bill as presented in the amount of $2,144.52.
Court Disposition
Appeal dismissed with costs; respondent's bill of costs assessed and allowed as presented.
Orders
- Appeal dismissed with costs.
- Respondent's bill of costs assessed and allowed as presented in the amount of $2,144.52.
Full Case Text
Judgment text and source record
1 paragraphs
Ng v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2006-08-30 Neutral citation 2006 FCA 290 File numbers A-541-04 Decision Content Date: 20060830 Docket: A-541-04 Citation: 2006 FCA 290 BETWEEN: HENRY TING MING NG 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 dismissing the Appellant’s appeal in that Court for non-compliance with certain orders, 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 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, 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 amount claimed in total in the bill of costs is generally arguable within the limits of the award of costs as reasonable in the circumstances of this litigation. The Respondent’s bill of costs is assessed and allowed as presented at $2,144.52. “Charles E. Stinson” Assessment Officer FEDERAL COURT OF APPEAL NAME OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-541-04 STYLE OF CAUSE: HENRY TING MING NG - and – HER MAJESTY THE QUEEN ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON DATED: August 30, 2006 WRITTEN REPRESENTATIONS BY: n/a FOR THE APPELLANT Thomas Torrie FOR THE RESPONDENT SOLICITORS OF RECORD: n/a FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT