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Published: March 25, 2020

Last Updated: April 13, 2020

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.


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.


"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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