2011 FC, 2011 FC 1306

Date: 20111114 Docket: T-2058-10 Citation: 2011 FC 1306 BETWEEN: 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 , AGAINST: YVAN CARRIER and ANNIE THIBEAULT Debtors- Respondents [ENGLISH TRANSLATION] REASONS FOR ASSESSMENT OF COSTS JOHANNE PARENT, Assessment Officer [ 1 ] On December 10, 2010, the Court issued a jeopardy collection order pursuant to subsection 225.2(2) of the Income Tax Act , with costs. On August 2, 2011, counsel for the Crown submitted its bill of costs to the Court.

Directions were given on September 6, 2011, informing the parties that the assessment of costs would proceed in writing and of the time limit for filing submissions. [ 2 ] To support the bill of costs, the affidavit of Julie S. Aubry was filed in the Court record. The debtors-respondents did not file any submissions or requests to extend the time with the Court Registry. [ 3 ] Consequently, I will assess the bill of costs pursuant to the Federal Courts Rules , Tariff B and the observations of my colleague in Dahl v.

Canada , 2007 FC 192 (OT) at paragraph 2 : Effectively, the absence of any relevant representations by the Plaintiff, which could assist me in identifying issues and making a decision, leaves the bill of costs unopposed. 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.

[ 4 ] The units claimed for preparing and filing the originating document (item 1) and for assessment of costs (item 26) will be allowed as claimed. [ 5 ] The disbursements claimed in the bill of costs are not disputed and are considered necessary charges to the conduct of this matter.

The amounts are justified and reasonable and will therefore be allowed as claimed. [ 6 ] The Crown’s bill of costs is allowed in the amount of $1,638.75. “Johanne Parent” Assessment Officer Toronto, Ontario November 14, 2011 FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-2058-10 STYLE OF CAUSE: 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 v.

YVAN CARRIER AND ANNIE THIBEAULT ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES REASONS FOR ASSESSMENT BY: JOHANNE PARENT, ASSESSMENT OFFICER DATED: November 14, 2011

WRITTEN SUBMISSIONS : Martin Lamoureux FOR THE APPLICANT No written submissions FOR THE DEBTORS-RESPONDENTS SOLICITORS OF RECORD : Myles J. Kirvan Deputy Attorney General of Canada FOR THE APPLICANT N/A FOR THE DEBTORS-RESPONDENTS