solzhenitsyn
Thinker
- Joined
- Feb 6, 2011
- Messages
- 187
Can you show me a case where someone who does not have a SIN was found guilty of failing to file? Can you show me a case where someone was ordered to submit an application for a SIN and ordered to associate themselves with that number? Thought not.
R. v. Turnnir, 2008 BCPC 400 (link)
[58] For Mr. Loosdrecht to suddenly determine that through such transparent mechanics as the insistence that the letters of his name be capitalized, refusal of a GST registration number, the refusal to be identified by a social insurance number, the adoption of the title "natural person" or the addition of gobbledegook wording to the attestation in his income tax return, he could thereby lawfully create a parallel existence separate and apart from his responsibilities as a taxpayer, defies any logic and, in particular, is not believable in the context of a person in his circumstances. His conduct amounts to wilful blindness at law.
[59] I agree with the Crown's submission that the law of mistake, that is the mistaken belief held by Mr. Loosdrecht that the Income Tax Act does not apply to him in his capacity of a natural person, is not a defence. I agree with Judge Wingham of this court when he stated in R. v. Turnnir, supra at paragraph 78 the following:
Mistake of law is only available as a defence to tax evasion in very limited circumstances. (R. v. Klundert 2004 CanLII 21268 (ON CA), (2004), 187 CCC(3d) 417 Ont. CA, leave to appeal to SCC refused, R. v. Kennedy, [2004] BCJ 2588 (BCCA))
A mistaken belief that a statute is invalid or otherwise not applicable to his conduct is a mistake of law which is irrelevant to the fault requirement of tax evasion.
[60] I find the Crown has proven that the accused possessed the mens rea in making false or deceptive statements in his tax returns, and in wilfully evading or attempting to evade payment of income tax in respect to each of the years from 2001 through 2004 and I find him guilty on all counts.
Also see:
R. v. Pinno, 2002 SKPC 118 (link)
[13] Mr. Pinno further adopted all of the contents of the documents filed as exhibits on his behalf, which help explain these strange pronouncements provided to the court. For example, exhibit D2, headed Constructive Notice reads, inter alia:
"I have recently learned that I, a natural person of commoner status, am not a "person" included in the Income Tax Act of Canada who is subject to the income tax. I further learned that I have been deceptively induced by Revenue Canada's propaganda into making a supposed contract by filing an income tax return, thus changing my status to "taxpayer" which makes me subject to the income tax by that supposed contract....
I hereby revoke and void any such supposed or assumed contract, past, present and future; and, hereby declare my status as a natural person and a commoner.
I hereby revoke and forbid any usage of my Social Insurance number as a taxpayer number; and, void any contract such past usage of it as a taxpayer number may have implied.
[21] The defendant asserts further that he has no contractual arrangements with the CCRA to file income tax returns. As indicated, the requirement to file income tax returns however is statutory. This means compelled by law to do so by reason of a statute passed by (in this case) the federal parliament of Canada. There is no contractual element to it. Citizens are required to obey such laws whether they agree to do so or not and in fact, whether they are even aware of such law or not. By contrast, one can enter into a contract to do certain acts which binds the individual by reason only of his or her agreement to do so. Statutes (laws passed by governments) don't operate on the principle of mutual agreement however. If stopped for speeding or caught breaking into someone's residence, the guilt of the accused does not depend on whether it can be proven he or she agreed to be subject to such law.
[24] I have taken some effort to deal with all positions advanced by the accused to ensure him that he has been given full answer and defence to the within charges. I have also done so for the sake of clarity for those who would follow and raise similar arguments before the court on such charges of failing to file personal income tax returns. It is indeed unfortunate that otherwise law-abiding citizens can be influenced and manipulated in such fashion. The defendant freely acknowledged in his evidence and argument that the material presented to the court "came from higher up the chain." It is obvious that certain groups and organizations peddle such ideas, even apparently for a profit at seminars and through publications, striking responsive chords in those who believe such information legitimizes what in fact is nothing less than civil disobedience. Most assuredly, few people, if any, enjoy paying personal income tax and most would have strong, valid opinions as to how such tax revenue should be allocated. Such opinions must be expressed democratically through our elected institutions, not by buying into fallacious and ill-conceived dogma which results only in criminal sanction - not for those of course who profess it, but for those who act upon it. Such is the unfortunate result here for Mr. Pinno.