Lord's Evangelical Church of Deliverance and Prayer of Toronto v. Canada

Lord's Evangelical Church of Deliverance and Prayer of Toronto v. Canada

Applying the requirement of neutrality and the constraint that only items authorized by the judgment and tariff be certified, the assessment officer examined the claimed items and concluded the bill was generally arguable and allowable; the respondent's bill of costs was assessed and allowed in full at $1,469.25.

Source-derived case information.

Citation
2006 FCA 3
Parties
Appellant: Lord's Evangelical Church of Deliverance and Prayer of Toronto; Respondent: Her Majesty the Queen
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
5 January 2006
Procedural Posture
Appeal (revocation of Charitable Organization Registration) / Assessment of Costs After Dismissal
Outcome
Respondent's bill of costs assessed and allowed in full.
Legal Topics
Registration of Charitable Organizations, Judicial Review/appeal, Costs Assessment, Federal Courts Rules
Source Language
en
Administrative Law Tax Law Charity Law Costs Federal Courts Practice Registration of Charitable Organizations Judicial Review/appeal Costs Assessment +1 more

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Parties

Lord's Evangelical Church of Deliverance and Prayer of Toronto

Appellant

Her Majesty the Queen

Respondent

Procedural Posture

Appeal (revocation of Charitable Organization Registration) / Assessment of Costs After Dismissal

  1. 1 Whether assessment officer may act as advocate for a litigant during costs assessment
  2. 2 Whether items in the bill of costs are lawful and within the authority of the judgment and the tariff
  3. 3 Whether the total claimed costs are reasonable in the circumstances

Ratio Decidendi

Applying the requirement of neutrality and the constraint that only items authorized by the judgment and tariff be certified, the assessment officer examined the claimed items and concluded the bill was generally arguable and allowable; the respondent's bill of costs was assessed and allowed in full at $1,469.25.

Court Disposition

Respondent's bill of costs assessed and allowed in full.

Orders

  • Respondent's bill of costs assessed and allowed at $1,469.25.