DE-TAXERS (TAX PROTEST MOVEMENT) : Tax tips

 

Court Upheld a conviction of failing to file Canadian Income tax returns

In the case of Smith v. The Queen the Supreme Court of British Columbia upheld a conviction of failing to file Canadian Income tax returns on the part of Mr. Smith who was self employed as a consultant to the tax protestor community.

No distinction between Natural Person and the Legal Representative of the taxpayer

ALISTAIR JOHN CAMPLIN was found in contempt of court for refusing to comply with a Compliance Order issued by the Federal court of Canada pursuant to subsection 231.2(1) of the Canadian Income Tax Act (ITA). The court held that the Tax Act does not carve out a distinction, for the purposes of a Compliance Order, between a natural person and the legal representative of the taxpayer, which was the basis of Mr. Camplin’s argument and his refusal to comply with the order.

De-Taxers

A proponent of the view that taxation has no basis in law, also known as de-taxers, was recently jailed in Ontario for 60 days for failure to file tax returns.

Canadian income tax returns

In the B.C. Provincial Court case of R v Lindsay [2008] B.C.J. No. 1337 Mr. Lindsay was found guilty of failing to file Canadian income tax returns even though he argued he was not a “person” as defined in the Income Tax Act of Canada.