The avoidance of taxes is the only intellectual pursuit that carries any reward.
- John Maynard Keynes
David Kevin Lindsay did not file his Income Tax Returns from 1997 through 2001; he returned the requests to file he received with a written note they were refused for fraud, signing them "David-Kevin: Lindsay". The accused was charged with failing to file his Income Tax Returns, contrary to the Income Tax Act.
The accused represented himself at trial (a fool for a client?).
The accused took the position that he was not the party charged in the Information, that he had "cancelled" his personhood, and was therefore not a "person" as defined in the Income Tax Act. He further argued the unique position that the Queen was in breach of the Coronation Oath by giving Royal Assent to the Income Tax Act. There was evidence before the court Mr. Lindsay was the party charged, including an application for a replacement social insurance card. The social insurance number associated with the tax file showed the same address as that on file for Mr. Lindsay.
Not surprisingly the Court, satisfied that Mr. Lindsay was the party charged, found him guilty. The Court rejected the argument that people could opt out of the Income Tax Act, while still being at liberty to use highways, airports, healthcare and everything else provided by the Province and the Country, without paying their fair share of taxes.
In an earlier decision the Court held that the Coronation Oath, in part, required the Queen to govern the peoples of Canada according to its laws and customs. The Queen was therefore "duty bound" to govern Canada according to the Income Tax Act, which was valid legislation.
Mr. Lindsay was held to both a "person" and a "taxpayer", within the meaning of the Income Tax Act, he was to be convicted for deliberately not filing his tax returns.
"In this world nothing is certain but death and taxes".
- Benjamin Franklin
Keith Jones is a partner at the law firm of Cobb & Jones LLP.