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Published: March 6, 2020

Last Updated: March 17, 2020

The case of Dove et al v. the Queen 2015 FC 1307 involved a motion by CRA seeking to strike out the taxpayers’ statements of claim without leave to amend. The taxpayers had appealed from the prothonotary’s decision to grant the motion. On appeal, the court determined the motion was vital to the outcome of each action and the motion was heard de novo in accordance with the Federal Courts Rules. In their claims, the taxpayers who are de-taxers, used “organized pseudo-legal commercial arguments” to challenge the enforcement of various statutes, including the Income Tax Act. At issue was whether the statements of claim should be dismissed on the basis they disclosed no reasonable cause of action. The court held that the taxpayers had developed a belief unknown to the laws of Canada, upon which their Statements of Claim are based and that no cause of action arises from a belief that, by birth in Canada, a person acquires a proprietary interest in the resources of the country, under the wrongful control of Her Majesty the Queen, that founds a monetary claim which is calculable based on that person’s date of birth. The motion by the CRA Canadian income tax lawyer was granted and the actions were struck without leave to amend.


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