Canada Judgment

British Columbia Court of Appeal

Blake v. Ahmed

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Professional case brief

Research organized from the available case record

Source document

01

Holding and result

The chambers judge correctly found the appellant's claims were meritless and premised on discredited pseudo-legal theories, and therefore there was no genuine issue for trial; summary dismissal under Rule 9-6 was appropriate and the appeal raises no reviewable error.

Court disposition

Appeal dismissed

Orders

  • Appeal dismissed
  • Dispense with need for appellant to endorse form of order

02

Material facts

Parties

Daniel E. Blake

Appellant (plaintiff) Counsel: D.E. Blake

Amr Ahmed

Respondent (defendant) Counsel: L.H. Chun; J.M. Lebel

The Attorney General of Canada on Behalf of His Majesty the King in Right of Canada as Represented by the Minister of National Revenue

Respondent (other) Counsel: L.H. Chun; J.M. Lebel

The Toronto-Dominion Bank

Respondent (defendant) Counsel: K. Hanowski; E.C. Walsh

Amounts and remedies

  • Garnished Amount: CAD 12,671

03

Procedural history

  1. Posture

    Civil Appeal From Summary Dismissal / Appeal From Chambers Judge Summary Judgment Under Rule 9 6

04

Questions and positions

Legal issues

Party arguments

Applicant
Appellant argued the chambers judge ignored information and purported legal principles; asserted a distinction between his natural person and a legal fiction bearing his name; contended the government cannot create laws binding on him because he is not a "person" under those laws; argued he never contracted to pay taxes; and claimed denial of examination for discovery violated his right to a trial.
Respondent
Respondents argued the RTP was lawfully issued and TD lawfully remitted $12,671 to CRA under statutory collection powers; the appellant's claims rest on debunked pseudo-legal commercial theories and are meritless; summary dismissal under Rule 9-6 was appropriate; TD consented to dismissal and sought special costs (which the chambers judge dismissed).

05

Court’s reasoning

  1. 01

    Supreme Court Civil Rules R. 9-6 and chambers judge reasons (2024 BCSC 2189)

    Court may summarily dismiss claims that are frivolous, vexatious or have no reasonable prospect of success

  2. 02

    Income Tax Act and CRA collection powers / chambers judge reasons (2024 BCSC 2189)

    Statutory collection mechanisms and administrative garnishment (Request to Pay) permit remittance of funds by financial institutions to tax authorities

  3. 03

    Chambers judge reasoning and established jurisprudence cited in 2024 BCSC 2189

    Courts reject discredited pseudo-legal or sovereign-citizen theories as a defence to statutory obligations

06

Ratio, limits and disposition

Ratio decidendi

The chambers judge correctly found the appellant's claims were meritless and premised on discredited pseudo-legal theories, and therefore there was no genuine issue for trial; summary dismissal under Rule 9-6 was appropriate and the appeal raises no reviewable error.

Obiter and limits

  • Chambers judge thoroughly analysed and explained the appellant's reliance on debunked organized pseudo-legal commercial arguments
  • There is no need for the appellant to endorse the form of order on appeal
  • The chambers judge dismissed TD's application for special costs at the chambers level

Court disposition

Appeal dismissed

  • Appeal dismissed
  • Dispense with need for appellant to endorse form of order

Source and reliance status

British Columbia Court of Appeal · 30 October 2025

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Judgment reading view

Judgment text

The complete available source text.

Source document

British Columbia Court of Appeal

Judgment· 30 October 2025

2025 BCCA 384

2025 BCCA 384 Blake v. Ahmed

COURT OF APPEAL FOR BRITISH COLUMBIA Citation: Blake v. Ahmed, 2025 BCCA 384 Date: 20251030 Docket: CA50358 Between: Daniel E. Blake Appellant (Plaintiff) And Amr Ahmed Respondent (Defendant) And The Attorney General of Canada on Behalf of His Majesty the King in Right of Canada as Represented by the Minister of National Revenue Respondent (Other) And The Toronto-Dominion Bank Respondent (Defendant) Before: The Honourable Chief Justice Marchand The Honourable Justice Horsman The Honourable Justice Iyer On appeal from: An order of the Supreme Court of British Columbia, dated December 12, 2024 (Blake v. Ahmed, 2024 BCSC 2189, New Westminster Docket S250112). Oral Reasons for Judgment The Appellant, appearing in person: D.E. Blake Counsel for the Respondents, The Attorney General of Canada and Amr Ahmed: L.H. Chun J.M. Lebel Counsel for the Respondent, The Toronto-Dominion Bank: K. Hanowski E.C. Walsh Place and Date of Hearing: Vancouver, British Columbia October 30, 2025 Place and Date of Judgment: Vancouver, British Columbia October 30, 2025 Summary: The appellant appeals the summary dismissal of his claims in theft, fraud and negligence against the personal respondent and in theft and fraud against the corporate respondent. Held: Appeal dismissed. The chambers judge thoroughly analysed the appellant's claims. She carefully explained that the appellant relies on debunked and

false organized pseudo-legal commercial arguments. She demonstrated the appellant's claims are meritless. She did not err in finding the matter was suitable for summary judgment and summarily dismissing the claims she dismissed. [1] MARCHAND C.J.B.C.: A Request to Pay ("RTP") was issued by the Canada Revenue Agency ("CRA") to garnish funds in the appellant, Daniel Blake's account at the respondent, TD Bank ("TD"). The other respondent, Amr Ahmed, a CRA employee, issued the RTP. TD removed $12,671 from Mr. Blake's account in accordance with the RTP and sent it to the CRA. The CRA applied the funds to reduce Mr. Blake's personal tax debt. Mr. Blake sued both Mr. Ahmed and TD, alleging theft, fraud, and negligence. [2] The Minister of National Revenue on behalf of His Majesty the King in Right of Canada ("Canada"), and on behalf of Mr. Ahmed, applied for an order to summarily dismiss Mr. Blake's action under R. 9‑6 of the Supreme Court Civil Rules. TD did not bring its own application to dismiss. Rather, TD consented to Canada's application and sought special costs against Mr. Blake. Mr. Blake opposed Canada's application. [3] The chambers judge dismissed Mr. Blake's claims against Mr. Ahmed, with costs payable by Mr. Blake to Mr. Ahmed in his capacity as a CRA employee at Scale B. She also dismissed Mr. Blake's claims for theft and fraud against TD. She did not dismiss Mr.

Blake's claim against TD for negligence on the basis there was no evidence filed by Mr. Blake or TD that would allow a determination to be made regarding this claim or defence. The chambers judge also dismissed TD's application for special costs. The chambers judge's reasons for judgment are indexed as 2024 BCSC 2189. [4] On January 8, 2025, Mr. Blake filed a notice of appeal challenging the summary dismissal of his claims against the respondents. From his factum, it appears he argues the chambers judge erred in dismissing his claims under R. 9‑6 because (1) she ignored certain information and purported legal principles, (2) there is a distinction between him as a natural person and another legal fiction which bears his name, (3) the government cannot create laws which are binding on him as he is not a person under those laws, and (4) he has not entered into a contract to pay taxes. He also argues the chambers judge breached his right to trial by denying him an examination for discovery of the respondents. [5] The chambers judge thoroughly analysed Mr. Blake's claims. She carefully explained that Mr. Blake relies on debunked and false organized pseudo‑legal commercial arguments. She demonstrated Mr. Blake's claims are meritless. That being the case, she did not err in finding the matter was suitable for summary judgment. [6] I have nothing to add to the chambers judge's

analysis. In short, Mr. Blake has not identified any reviewable error in that analysis. It was entirely appropriate for the chambers judge to summarily dismiss the claims she dismissed. I would therefore dismiss Mr. Blake's appeal, and I would also dispense with the need for Mr. Blake to endorse the form of order. [7] HORSMAN J.A.: I agree. [8] IYER J.A.: I agree. [9] MARCHAND C.J.B.C.: The appeal is dismissed, and there is no need for Mr. Blake to endorse the form of order. "The Honourable Chief Justice Marchand"

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Authorities

Authorities used by the court

Cases, legislation, regulations, and constitutional provisions identified in the available record.

Blake v. Ahmed, 2024 BCSC 2189

Case cited

Blake v. Ahmed, 2025 BCCA 384

Case cited

Supreme Court Civil Rules, Rule 9-6

Legislation

Legislation referenced in the available case record.

Income Tax Act (CRA collection powers)

Legislation

Legislation referenced in the available case record.

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