Published: April 16, 2020
Last Updated: January 20, 2022
Conviction for non-filing of 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. This is an argument of the anti-tax or tax protester movement, and has been rejected by every tax court in Canada.
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