http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/68564/index.do
Brown v. The Queen (March 24, 2014 – 2014 TCC 91) is a transcript of oral reasons striking a series of Notices of Appeal filed by the taxpayer. The court is clearly very familiar with the background but unfortunately little of it is apparent from the reasons. Mr. Brown appears to have claimed some sort of alleged business losses and seems to be part of a larger group managed by the same judge. The judge’s patience with these cases would appear to be nearing its end:
[5] This morning I was provided with Mr. Brown’s affidavit, also filed on January 20, 2014, which clearly states that he believes he has a business and, by implication, business losses. He references also a decision of Justice Boyle of this Court rendered in
Ian E. Brown v The Queen, file number 2012-3456(IT)G, which Mr. Brown indicates he is in the process of appealing.
[6] Respondent Counsel provided a transcript of the oral reasons of Justice Boyle in which Mr. Brown’s appeal was struck. Throughout that transcript, there were attempts at getting Mr. Brown to provide information on the type of business he operated. The ensuing exchange went in circles. Mr. Brown’s only comment concerning the transcript contents was that he, and I quote, “misspoke” when he responded to Justice Boyle’s questions concerning a business. He advised me that it was simply Justice Boyle’s opinion, that Mr. Brown had his own opinion and that opinions were equal before the law. Mr. Brown believes the section 248 portion of the Income Tax Act definition of “business”, that is, “undertaking of any kind” leaves it pretty much wide open for interpretation. It was also clear to me that Mr. Brown was not going to be cooperative in providing any more particulars to me concerning his operation of a business than he had been with Justice Boyle. Where Mr. Brown is an employee and yet is alleging that he has a business and that he has suffered business losses, it is incumbent upon him to include those facts in his pleadings. He refused to do so and was evasive in responding to my questions concerning an alleged business, which leaves him with pleadings that are deficient in material facts so that the Respondent cannot know how to properly respond. This is a fundamental rule of pleadings.
[7] I have purposively issued my oral reasons in several prior motions respecting this group of appeals. I meet this argument of fictitional, artificial entities, that are somehow exempt from tax, head-on when I refer to such arguments as unintelligible and incomprehensible at best and at worst as complete nonsense and a waste of this Court’s resources and time. It is a very clear case of abuse of process. The Appellant’s attempt at persuading me that I should not hear this motion because it would be an “abridgment of his Charter rights” has no basis. Nor does the fact that he filed a “Fresh Notice of Appeal” yesterday, render the motion moot.
[8] For these reasons, the Respondent’s motion is granted and the Notice of Appeal dated September 10, 2013, the Amended Notice of Appeal dated January 15, 2014 and the Fresh Notice of Appeal dated January 20, 2014 are struck, with costs of $1,000 payable forthwith to the Respondent.
[9] I have been case managing this group of appeals since 2012. I have enough reasons out there and there have now been decisions by other Judges on similar motions and in addition, a number of cases have proceeded through hearings and decisions have been rendered. In future, I am going to send clearer messages by way of costs to individuals coming before me who are foolish enough to run with these absolutely ridiculous and futile arguments.