Tax Court of Canada

Civil Practice and Procedure


Vexatious proceedings / Abuse of process

Taxpayer proved to be vexatious litigant

Vexatious litigant. Taxpayer filed notice of appeal accusing federal public servants and lawyers in the federal government of dishonesty, incompetence, fraud, and other criminal acts. Minister of National Revenue brought motion under s. 19.1 of Tax Court of Canada Act for order prohibiting taxpayer from continuing this proceeding and for order prohibiting taxpayer from commencing other proceedings before Tax Court without leave of Court. Motion granted. Taxpayer’s notice of appeal had already been struck out without possibility of amendment as being scandalous, frivolous and vexatious, constituting abuse of process and revealing no reasonable grounds of appeal. Appeal contained allegations that were extremely insulting, scandalous, vexatious and defamatory. Brief history of taxpayer’s role in other proceedings showed that he was vexatious litigant. Taxpayer had filed 50-page notice of appeal and continued to send many frivolous, vexatious, accusatory and defamatory documents in different proceeding. Taxpayer had interfered directly or indirectly in at least two other proceedings, where he had been financial advisor for appellants and authored several documents of vexatious quality. Taxpayer had proved to be vexatious litigant and he should be barred from commencing any further proceedings in this Court or continuing any proceedings, either on his own behalf or as representative for other persons, without leave from Court.

Desrosiers c. La Reine (2018), 2018 CarswellNat 8323, 2018 CCI 251, Rommel G. Masse D.J. (T.C.C. [General Procedure]).

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