Hoffman v. Canada
T-2516-95
Hargrave P.
23/5/96
15 pp.
Motion to strike plaintiff's statement of claim under R. 419(1)(a),(c) and (f) as disclosing no reasonable cause of action, scandalous, frivolous or vexatious and abuse of process-Statement of claim seeking declaration Income Tax Act and Goods and Services Tax provisions of Excise Tax Act ultra vires and unconstitutional-Plaintiff arguing Federal Government having only powers given it by provinces in 1867 and direct taxation not one of them-Motion granted-Parliament's general power of taxation, as set out in s. 91(3) of Constitution Act, 1867, allows "the raising of Money by any Mode or System of Taxation"-Parliament and provinces having concurrent jurisdiction over direct taxation-In general, litigant ought not be deprived of his or her day in court-Court will only strike out pleadings in plain and obvious cases where result is beyond doubt-"Vexatious or frivolous or abusive action" one in which claimant can present no rational argument based upon evidence or law-Action so clearly futile not slightest chance of succeeding, whoever judge may be before whom case could be tried-In present case, given numerous cases which have been decided on point, no argument plaintiff might make has any chance of succeeding-Federal Court Rules, C.R.C., c. 663, R. 419(1)(a),(c),(f).