Weber v. Canada (Minister of National Revenue)
The assessment officer may not certify items outside the authority of the judgment and the tariff, must remain neutral, and having examined the bills within those parameters the officer allowed the Respondent's bill at $2,105.30 and the Appellant's bill at $770.00 as presented.
Source-derived case information.
- Citation
- 2002 FCA 250
- Parties
- Appellant: James Lorne Weber; Respondent: Her Majesty the Queen in Right of Canada as represented by the Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 12 June 2002
- Procedural Posture
- Assessment of Costs Following Tax Enforcement Proceedings and Appeal / Post Appeal Assessment of Costs After Dismissal of Stay Motion, Appeal and Interlocutory Motions
- Outcome
- Federal Court of Appeal dismissed the appellant's appeal and interlocutory motions with costs to the Respondent; assessment officer allowed Respondent's bill of costs at $2,105.30 and Appellant's bill at $770.00.
- Legal Topics
- Assessment of Costs, Stay of Execution, Seizure, Assessment Officer Role, Tariff Limits
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
James Lorne Weber
Appellant
Her Majesty the Queen in Right of Canada as represented by the Minister of National Revenue
Respondent
Procedural Posture
Assessment of Costs Following Tax Enforcement Proceedings and Appeal / Post Appeal Assessment of Costs After Dismissal of Stay Motion, Appeal and Interlocutory Motions
Legal Issues
- 1 Whether the assessment officer may certify items outside the authority of the judgment or tariff
- 2 Whether the respondent's bill of costs is allowable in amount and items claimed
- 3 Whether the appellant's failure to participate in the costs timetable affects assessment
Ratio Decidendi
The assessment officer may not certify items outside the authority of the judgment and the tariff, must remain neutral, and having examined the bills within those parameters the officer allowed the Respondent's bill at $2,105.30 and the Appellant's bill at $770.00 as presented.
Court Disposition
Federal Court of Appeal dismissed the appellant's appeal and interlocutory motions with costs to the Respondent; assessment officer allowed Respondent's bill of costs at $2,105.30 and Appellant's bill at $770.00.
Orders
- Respondent's bill of costs assessed and allowed at $2,105.30 (CAD).
- Appellant's bill of costs assessed and allowed at $770.00 (CAD).
Full Case Text
Judgment text and source record
1 paragraphs
Weber v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-06-12 Neutral citation 2002 FCA 250 File numbers A-244-00 Decision Content Date: 20020612 Docket: A-244-00 Neutral citation: 2002 FCA 250 IN THE MATTER OF THE INCOME TAX ACT AND IN THE MATTER of an Assessment or Assessments by the Minister of National Revenue under the Income Tax Act, Canada Pension Plan, Employment Insurance Actand Unemployment Insurance Act against: James Lorne Weber 707, 1100 - 8th Avenue SW Calgary, Alberta T2P 3T9 AND IN THE MATTER OF The Civil Enforcement Act, S.A. 1994, c. C-10.5; AND IN THE MATTER OF a seizure made on August 6, 1999. BETWEEN: JAMES LORNE WEBER Appellant - and - HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS Charles E Stinson Assessment Officer [1] A copy of these Reasons filed today in Court file ITA-6261-99 applies there accordingly. The Trial Division dismissed the Appellant's motion for a stay for an Order confirming the execution process to satisfy a tax debt and awarded costs to the Crown. The Federal Court of Appeal dismissed the Appellant's appeal thereof and dismissed two interlocutory motions by the Appellant, all with costs to the Respondent. As well, the Federal Court of Appeal awarded costs of an adjournment to the Respondent. I issued a timetable for written disposition of the Crown's bill of costs in each Division. The Appellant did not respond. [2] The Federal Court Rules, 1998, do not contemplate a litigant, having notice of an assessment of costs and failing to participate, 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 bills of costs and the supporting materials within those parameters. There were items for services of counsel which might have attracted disagreement, but the amounts claimed in total in the bills of costs are arguable within the limits of the awards of costs. The bill of costs of the Respondent in A-244-00 is assessed and allowed as presented at $2,105.30. The bill of costs of the Appellant in ITA-6261-99 is assessed and allowed as presented at $770.00. (Sgd.) "Charles E. Stinson" Assessment Officer Vancouver, B.C. June 12, 2002 FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-244-00 STYLE OF CAUSE: IN THE MATTER OF THE INCOME TAX ACT BETWEEN: JAMES LORNE WEBER Appellant - and - HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES REASONS BY: CHARLES E. STINSON DATED: JUNE 12, 2002 SOLICITORS OF RECORD Morris Rosenberg for Respondent Deputy Attorney General of Canada