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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.


"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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