A B.C. man who claims that he is not a "person" has lost yet another round in his long legal battle to get out of paying taxes.

Okanagan resident David Kevin Lindsay, who also goes by the name David-Kevin: Lindsay, was convicted in 2008 on five counts of failing to file income tax returns. An appeal of that decision was rejected in B.C. Supreme Court last summer, and on Monday, the B.C. Court of Appeal turned down his request to file another return.

When he first received a court summons on the tax charges in 2003, Lindsay returned it to a justice of the peace, calling it "void, returned for fraud" and writing that he was not the "person" named.

Lindsay said he filed a notice with the minister of national revenue in 2002 denying that he is a "person" for tax purposes and explaining that he ceased to be a "person" in 1996 -- the last year that he filed a tax return.

Instead, Lindsay maintains that he is, "David-Kevin: Lindsay, a full liability free will flesh and blood living man."

During his original trial in provincial court, Lindsay claimed that the court had no jurisdiction over him because he is not a "person." He made the same argument in both of the higher courts, and was unsuccessful both times.

"I think there is no possibility that he will be able to persuade a division of this court to accept his arguments or his contention that he is not a ‘person' within the meaning of that term," Appeal Court Justice Kenneth Smith wrote in Monday's decision.

Lindsay has repeatedly dragged the Queen of England into his legal fight as well, arguing that she swore in her coronation speech to maintain the Christian faith throughout her realm and that taxes are against "God's laws."

That argument hasn't held much sway with the courts, either.

"There is no possibility that Mr. Lindsay could persuade this court that the laws of God as he understands them supersede the laws enacted by parliament to govern the citizens of this country," Smith wrote.

Lindsay also argued unsuccessfully that courts have used the wrong definition of "tax," contending that the correct definition is "theft, robbery, extortion, slavery and/or involuntary servitude."

Despite rejecting his application for leave to appeal, Smith made a point to acknowledge Lindsay's "prodigious" effort in fighting his case.

"I acknowledge, as well, his apparently sincere belief in the correctness of his cause," Smith said. "However, I cannot give effect to any of his submissions."

The decision leaves Lindsay with nowhere to turn but the Supreme Court of Canada.

Lindsay has an extensive history arguing on his own behalf in B.C. courtrooms, variously appealing traffic convictions, arguing that he should not have to pay taxes and petitioning a judge to take the witness stand in a trial over which that same judge was presiding.

He told ctvbc.ca last year that he has been in court more than 300 times, appearing in cases across the country. However, he has yet to appear in Canada's highest court.