Article content continued

None are known to have been successful. In fact, the increasing burden placed on court and government resources suggests a punitive crackdown is underway.

Like many of the cases, Mr. Dillon is self-represented in court as he fights an assessment over unpaid income tax dating back to 2007, according to court files. He filed an appeal in the Tax Court of Canada titled: “Notice of Appeal & Notice of Default & Notice of Dishonor.”

In it, Mr. Dillon insists the government first needs to prove Canada is “a real entity and not a fiction.” He further claims he “goes by a higher order of laws” and “has never agreed to be under jurisdiction” of Canadian law.

At his Toronto hearing in Tax Court before Justice Judith M. Woods on July 19, Mr. Dillon made little progress pressing his claims.

“Shortly after the hearing commenced with the Crown’s argument, [Mr. Dillon] indicated that he wished to interject. I did not permit the interruption, however, because [he] repeatedly refused to stand to address the court unless I stepped down from the bench and stood on even ground with him,” Judge Woods wrote in her decision.

After she reserved her judgment and adjourned court, Mr. Dillon refused to leave.

“I was informed by the court staff that [Mr. Dillon] would not comply with requests to leave the counsel table and eventually [he] was removed from the premises by the police,” she wrote.

Last week, Judge Woods issued her ruling: His appeal was deemed an abuse of the court process and was dismissed. Mr. Dillon did not return a message from the Post seeking an interview, Tuesday.