The plaintiff, a self-represented litigant, brought an action against the Crown and Canada Revenue Agency employees, arguing that as a 'human being' rather than a 'person', the Income Tax Act did not apply to her.
She sought the return of ten years of taxes and damages, and asserted the defendants should be noted in default.
The defendants brought a motion to strike the Statement of Claim.
The court found the defendants were not in default, as the plaintiff failed to comply with the Crown Liability and Proceedings Act requirements for default judgments against the Crown.
The court granted the defendants' motion to strike the claim without leave to amend, finding the plaintiff's pseudolegal arguments had been consistently rejected by Canadian courts and disclosed no reasonable cause of action.