June 17, 2013
While there is no uniform or formal definition, the term “tax protestor”, is apparently utilized by [Canada Revenue Agency (CRA)] officials to describe diverse groups or individuals who CRA concludes take the incorrect and unfounded position or positions that the [Income Tax Act, S.C. 1948, c. 52] is invalid or that it does not apply to them or that the funds that they have received from outside sources are not income or that such funds are not subject to taxation under the Income Tax Act. In other words, these groups or individuals seek to avoid income tax obligations without any proper legal foundation.
R. v. Tyskerud (2013)
2013 CarswellBC 362 (B.C. Prov. Ct.) at para. 93
MacCarthy Prov. J.
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