Issues raised by plaintiff in his statement of claim had been litigated

Plaintiff was Canadian taxpayer. In his statement of claim, plaintiff alleged wrongdoing in manner in which he was treated by defendants relative to assessments for income tax and GST under Income Tax Act and Excise Tax Act. Defendants had brought motion to strike out his statement of claim without leave to amend on grounds that it was scandalous, frivolous or vexatious and was abuse of process within meaning of R. 221 of Federal Court Rules. Motion was granted and in his order, Prothonotary reviewed history of litigation undertaken by plaintiff before Ontario Court of Justice, Superior Court of Justice of Ontario, Court of Appeal for Ontario, Tax Court of Canada, Federal Court of Appeal and Supreme Court of Canada. Proceedings in Ontario Courts were related to conviction of plaintiff upon charges of filing false and misleading tax returns and proceedings before Tax Court and on appeal to Federal Court of Appeal related to assessments for payment of GST. Plaintiff appealed from order of Prothonotary. Appeal dismissed. Prothonotary made no error in granting motion. Prothonotary did not err in his appreciation of facts nor in his application of law, did not err in finding that issues raised by plaintiff in his statement of claim or claim had been litigated, and made no “palpable and overriding error”. There was no support for plaintiff’s allegation of bias. 

Lee v. Canada (2018), 2018 CarswellNat 2562, 2018 CarswellNat 2700, 2018 FC 504, 2018 CF 504, E. Heneghan J. (F.C.).