Both judgments are very brief. I suspect that will be a pattern from this court as it tries to clear out the massive impending trial load (viewtopic.php?f=46&t=9483) that has emerged. Another pattern I expect to continue is that the Tax Court will order the taxpayer pay costs when these actions are struck out. In this case both taxpayers were ordered to pay $1000 within the next two weeks.
On to the judgments:
Dillon v. The Queen, 2013 TCC 242: http://canlii.ca/t/fzxbs
Jaiyson Dillon engaged in courtroom antics:
 Shortly after the hearing commenced with the Crown’s argument, the appellant indicated that he wished to interject. I did not permit the interruption, however, because the appellant repeatedly refused to stand to address the Court unless I stepped down from the bench and stood on even ground with him.
 Eventually the hearing concluded on the basis that I would decide the motion based on the written material before me and the decision was reserved. The Crown agreed to this procedure.
 After the hearing concluded and I had left the courtroom, I was informed by the court staff that the appellant would not comply with requests to leave the counsel table and eventually the appellant was removed from the premises by the police.
Dillon’s appeal was titled: “NOTICE OF APPEAL & NOTICE OF DEFAULT & NOTICE OF DISHONOR & NOTICE OF TERMS.” Justice Woods simply concluded these materials and arguments fell into the Meads v. Meads-type vexatious and invalid strategies and struck the matter.
Dalle Rive v. The Queen, 2013 TCC 243: http://canlii.ca/t/fzxbt
Elio Dalle Rive appealed his tax assessment on this basis (para. 2):
16. CROWN to provide proof that the Income Tax Act, and all other Statutory Regulations and Enactments do apply to the flesh and blood, human being named above as Elio, child of God, an individual, of the family Dalle Rive.
17. Legal recourse against all parties continuing with unlawfully attacking and forcing involuntary servitude, involuntary contracts and the unlawful enforcement of any other judicial jurisdiction other than Inherent Jurisdiction upon Elio, child of God, an individual, of the family Dalle Rive. All parties to be accountable under their full commercial liability.
Justice Woods simply cites Cassa v The Queen, 2013 TCC 43 and Meads v. Meads, and strikes the action.
I tried to learn a little about our two less than cooperative taxpayers.
Jaiyson Dillon seems to be a Toronto area massage therapist with an affinity for bathing in mud. Mud baths, you see, are filled with nutrients (http://www.massagemag.com/spa/treatment/mud.php)
Jaiyson Dillon, a massage therapist practicing in Toronto, Ontario, Canada, has become enthusiastically proficient with using mud in his practice. "I use mud that is water-soluble so it doesn’t clog drains or leave stains on towels or tubs," Dillon said. "Because I just have a small one-person practice, I do not have wet facilities. As a consequence, I steep towels in mud water and drain the clear top water that has all of the nutrients still in it. I use the hot, mineral-enriched towels to loosen up muscle groups as I do massage. I also use the cold water to offer cooling forehead compresses during the end of my massage sessions, to revitalize the client."
Dillon said he thinks that his client base appreciates the amenity, which is offered without extra charge, and he encourages them to take mud home for at-home baths and treatments.
He also enthusiastically recommends mud to cure chickenpox (http://www.members.shaw.ca/nailsnirvana/Golden14.htm) (https://www.dmwsecure.com/~golden/heali ... ss_stories). Dillon is linked to a couple URL’s (http://homemudbath.clicksitebuilder.com) (http://www.geago.net) with no associated content.
I also found Dillon posting on various new-age websites, one being http://divinecosmos.com/, who’s host, David Wilcock, describes himself in this way:
David Wilcock is a professional lecturer, filmmaker and researcher of ancient civilizations, consciousness science, and new paradigms of matter and energy. His upcoming Hollywood film CONVERGENCE unveils the proof that all life on Earth is united in a field of consciousness, which affects our minds in fascinating ways.
A brief review did not identify Wilcock as an obvious promoter of tax avoidance schemes.
Elio Dalle Rive has a number of social media websites, most of which have little interesting information. He is also named as a director of “Alsi Technologies Corp.”, which goes nowhere I could see.
The one interesting tidbit is that his Youtube website links to a single video made by “Tru Freeman” (http://www.youtube.com/watch?v=6z72ZjaLHQU). This appears to be a tutorial on how to use the A4V scheme, pretty typical Sovereign Citizen material. Tru Freeman’s associated blog is also rather ordinary (http://freeman317.com/).