Nametco Holdings Ltd. v. Canada (Minister of National Revenue)
The assessment officer properly assessed and allowed the respondent's amended bill of costs because the items were within the authority of the judgment and the tariff and the total amount was reasonable; assessment officers must remain neutral and cannot certify items outside judgment/tariff authority.
Source-derived case information.
- Citation
- 2004 FCA 169
- Parties
- Applicant: Nametco Holdings Ltd.; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 26 April 2004
- Procedural Posture
- Judicial Review / Assessment of Costs
- Outcome
- Application for judicial review was dismissed with costs; respondent's amended bill of costs assessed and allowed in full.
- Legal Topics
- Judicial Review, Costs Assessment, Federal Court Rules, 1998
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Nametco Holdings Ltd.
Applicant
The Minister of National Revenue
Respondent
Procedural Posture
Judicial Review / Assessment of Costs
Legal Issues
- 1 Whether the assessment officer must remain neutral and not act as an advocate for a litigant
- 2 Whether items in the respondent's bill of costs are lawful and within the authority of the judgment and the tariff
- 3 Whether the amounts claimed are reasonable in the circumstances
Ratio Decidendi
The assessment officer properly assessed and allowed the respondent's amended bill of costs because the items were within the authority of the judgment and the tariff and the total amount was reasonable; assessment officers must remain neutral and cannot certify items outside judgment/tariff authority.
Court Disposition
Application for judicial review was dismissed with costs; respondent's amended bill of costs assessed and allowed in full.
Orders
- Application for judicial review dismissed with costs.
- Respondent's amended bill of costs assessed and allowed as presented at $3,737.99.
Full Case Text
Judgment text and source record
1 paragraphs
Nametco Holdings Ltd. v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2004-04-26 Neutral citation 2004 FCA 169 File numbers A-729-01 Decision Content Date: 20040426 Docket: A-729-01 Citation: 2004 FCA 169 BETWEEN: NAMETCO HOLDINGS LTD. Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS - REASONS Charles E. Stinson Assessment Officer [1] This application for judicial review of a decision of the Tax Court of Canada was consolidated with Court file A-732-01 and was dismissed with costs. I issued a timetable for written disposition of the Respondent's bill of costs. [2] The Applicant did not file any materials in response to the Respondent's materials. My view, often expressed in comparable circumstances, is that 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. There were items for services of counsel 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 amended bill of costs is assessed and allowed as presented at $3,737.99. (Sgd.) "Charles E. Stinson" Assessment Officer Vancouver, B.C. April 26, 2004 FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-729-01 STYLE OF CAUSE: NAMETCO HOLDINGS LTD. - and - THE MINISTER OF NATIONAL REVENUE ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES REASONS FOR ASSESSMENT OF COSTS: CHARLES E. STINSON DATED: April 26, 2004 SOLICITORS OF RECORD: Fraser Milner Casgrain LLP for Applicant Vancouver, BC Morris Rosenberg Deputy Attorney General of Canada for Respondent