Tax Court of Canada Judgments

Decision Information

Decision Content

Date: 20000117

Docket: 1999-1767-EI

BETWEEN:

CLÉMENT GUY THÉRIAULT,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent,

and

COMMISSION DE LA SANTÉ ET DE LA SÉCURITÉ AU TRAVAIL,

Intervener.

Reasons for Order

Charron, D.J.T.C.C.

[1] The Court has before it a motion to dismiss the appellant's appeal on the grounds that it

(a) is frivolous and vexatious;

(b) is an abuse of the process of this Court;

(c) does not comply with this Court's rules of procedure respecting employment insurance; and

(d) does not contain a summary of the facts on which the appellant intends to rely and of the grounds for his appeal.

[2] In the past, the appellant has brought nine appeals before this Court under the following file numbers: 87-897(UI), 89-512(UI), 92-81(UI), 93-243(UI), 94-78(UI), 95-208(UI), 96-595(UI), 97-1112(UI), 98-508(UI).

[3] There is identity of cause and object between each of the appeals referred to above and this appeal.

[4] Only the period at issue varies from one appeal to the next, and all the appeals have been dismissed.

[5] The respondent suffers prejudice by reason of the multiple proceedings imposed on him by the appellant.

[6] Paragraph 1 of section 2848 of the Civil Code of Quebec provides as follows:

The authority of a final judgment (res judicata) is an absolute presumption; it applies only to the object of the judgment when the demand is based on the same cause and is between the same parties acting in the same qualities and the thing applied for is the same.

[7] Accordingly, the respondent's motion is allowed and the Court orders that this appeal be dismissed, the whole without costs.

Signed at Ottawa, Canada, this 17th day of January 2000.

"G. Charron"

D.J.T.C.C.

[OFFICIAL ENGLISH TRANSLATION]

Translation certified true on this 7th day of December 2000.

Erich Klein, Revisor

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