http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/110824/index.do 
Coombs v. Canada (National Revenue) (July 15, 2015 – 2015 FC 869, Gascon J.).
Précis: In 2006 CRA conducted a seizure of documents and records. Since that date Mr. Coombs and other individuals and entities have commenced some 20 proceeding in the Federal Court attacking the seizure, all to no avail (a decision of the Federal Court of Appeal (
Coombs v Canada (Attorney General), 2014 FCA 222) dismissed the last such attack in 2014). Justice Gascon of the Federal Court spent little time dismissing this latest judicial review application holding that it was without merit and an abuse of process.
Decision: This decision was clearly predictable based on the extensive prior record of proceedings. It is aptly summed up in the concluding paragraph of the Reasons for Judgment:
[32] For the reasons detailed above, Mr. Coombs’ application for judicial review is dismissed as the Court concludes that there is no basis to issue the mandamus sought by Mr. Coombs, that the legality and validity of the September 2006 seizure has already been decided and confirmed by the courts, and that this Court has no jurisdiction to order the return of the documents allegedly seized by Mr. Legros [of CRA]. The Court further finds that this application for judicial review by Mr. Coombs constitutes an abuse of the Court process.
Costs of $1,500 were awarded against Mr. Coombs.