Appellant: Brandon Osadchuk appealed against a Tax Court of Canada decision which struck down his appeal related to his 2009 and 2010 income tax assessments.

Basis of Appeal: Osadchuk's argument was that as a "free human being," he cannot be recognized as a person under the Income Tax Act without his consent, and therefore, he is not liable to pay income taxes.

Tax Court's Decision: The Tax Court had dismissed Osadchuk's appeal, finding it had no reasonable prospect of success. The court identified his arguments as "Organized Pseudo-Legal Commercial Argument" (OPLCA), which are typically without merit in Canadian law.

Federal Court of Appeal's Ruling:

• Confirmed the Tax Court's decision, finding no error in striking Osadchuk's appeal.
• Rejected the appellant's argument differentiating between a human being and a natural person, citing precedent cases.
• Emphasized that consent is not required for tax liability under Canadian law.
• Stated that international treaties, unless implemented by statute, do not override Canadian domestic law.

Court's Recommendations: The court suggested that similar appeals could be summarily dismissed to save court resources.

Outcome: The appeal was dismissed with costs awarded in accordance with Tariff B of the Federal Courts Rules.