The self-represented applicants brought an application challenging the constitutionality of various provisions of the Income Tax Act, Excise Tax Act, and Ontario Business Corporations Act, arguing that being designated as officers or directors violated their section 7 Charter rights.
The court found the application lacked any factual or legal foundation, noting the applicants failed to provide basic information about their circumstances or how the challenged provisions affected them.
The court dismissed the application, characterizing the arguments as resembling those of Organized Pseudolegal Commercial Argument (OPCA) litigants.
