R. v. Little (D.T.), 2009 NBCA 53

JudgeLarlee, Robertson and Quigg, JJ.A.
CourtCourt of Appeal (New Brunswick)
Case DateApril 29, 2009
JurisdictionNew Brunswick
Citations2009 NBCA 53;(2009), 349 N.B.R.(2d) 54 (CA)

R. v. Little (D.T.) (2009), 349 N.B.R.(2d) 54 (CA);

    349 R.N.-B.(2e) 54; 899 A.P.R. 54

MLB headnote and full text

Sommaire et texte intégral

[French language version follows English language version]

[La version française vient à la suite de la version anglaise]

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Temp. Cite: [2009] N.B.R.(2d) TBEd. SE.019

Renvoi temp.: [2009] N.B.R.(2d) TBEd. SE.019

David T. Little (appellant) v. Her Majesty the Queen (respondent)

(122-08-CA; 2009 NBCA 53)

Indexed As: R. v. Little (D.T.)

Répertorié: R. v. Little (D.T.)

New Brunswick Court of Appeal

Larlee, Robertson and Quigg, JJ.A.

August 20, 2009.

Summary:

Résumé:

The defendant was charged with three counts of failing to comply with a notice served on him by the Minister of Natural Revenue requiring him to file T1 Income Tax Returns and a Statement of Income and Expenses for each of the years 2000, 2001 and 2002.

The New Brunswick Provincial Court, in a decision reported 328 N.B.R.(2d) 1; 841 A.P.R. 1, found the defendant guilty. The defendant appealed.

The New Brunswick Court of Queen's Bench, Trial Division, in a decision reported 339 N.B.R.(2d) 151; 870 A.P.R. 151, dismissed the appeal. The defendant applied for leave to appeal.

The New Brunswick Court of Appeal dismissed the application.

Civil Rights - Topic 391

Freedom of conscience and religion - Infringement of - Taxes - The defendant was opposed to abortion - He was charged with three counts of failing to file income tax returns and statements of income and expenses - His defence was that his freedom of religion (Charter, s. 2(a)) was violated because his tax dollars would be used to fund abortions, which was against his religion - The trial judge rejected the argument and found the defendant guilty - The New Brunswick Court of Queen's Bench, Trial Division, upheld the decision - The New Brunswick Court of Appeal denied leave to appeal, holding as follows: "The filing of annual income tax returns, like the payment of taxes, cannot reasonably be regarded as an expression of support for a particular government expenditure or policy so as to offend a claimant's Charter right to freedom of religion and conscience. Nor can it be characterized as coercion of the kind embraced by the concept of freedom of religion and conscience" - See paragraphs 1 to 18.

Droits et libertés - Cote 391

Liberté de conscience et de religion - Violation - Impôts - [Voir Civil Rights - Topic 391 ].

Cases Noticed:

R. v. R.R. (2008), 238 O.A.C. 242; 90 O.R.(3d) 641; 2008 ONCA 497, refd to. [para. 4].

R. v. Big M Drug Mart Ltd., [1985] 1 S.C.R. 295; 58 N.R. 81; 60 A.R. 161, consd. [para. 5].

Syndicat Northcrest v. Amselem et al., [2004] 2 S.C.R. 551; 323 N.R. 59; 2004 SCC 47, consd. [para. 7].

Multani v. Commission scolaire Marguerite-Bourgeoys et al., [2006] 1 S.C.R. 256; 345 N.R. 201; 2006 SCC 6, refd to. [para. 8].

Lavigne v. Ontario Public Service Employees' Union et al., [1991] 2 S.C.R. 211; 126 N.R. 161; 48 O.A.C. 241, consd. [para. 13].

Prior v. Canada, [1989] 2 C.T.C. 280; 101 N.R. 401 (F.C.A.), leave to appeal refused (1990), 105 N.R. 399 (S.C.C.), consd. [para. 15].

Petrini v. Canada, [1995] 1 C.T.C. 200 (F.C.A.), consd. [para. 16].

Counsel:

Avocats:

David T. Little, appeared in person, for the appellant;

Keith Ward and Suhanya Edwards, for the respondent.

This application for leave to appeal was heard on April 29, 2009, by Larlee, Robertson and Quigg, JJ.A., of the New Brunswick Court of Appeal. The following decision of the Court of Appeal was delivered in both official languages on August 20, 2009, by Robertson, J.A.

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2 practice notes
  • R. v. Kharaghani (S.) et al., [2011] O.T.C. Uned. 836 (SC)
    • Canada
    • Ontario Superior Court of Justice of Ontario (Canada)
    • February 7, 2011
    ...a nexus with religion. Policy concerns about a flood of claims may have played a role in some of these cases. [180] In R. v. Little (2009), 349 N.B.R.(2d) 54 (C.A.), leave to appeal to S.C.C. refused [2009] S.C.C.A. No. 417, the applicant refused to file his income taxes, claiming protectio......
  • R. v. Little (D.T.), (2010) 404 N.R. 390 (Motion)
    • Canada
    • Canada (Federal) Supreme Court (Canada)
    • January 14, 2010
    ...in the case of David T. Little v. Her Majesty the Queen , a case from the New Brunswick Court of Appeal dated August 20, 2009. See 349 N.B.R.(2d) 54; 899 A.P.R. 54. See Bulletin of Proceedings taken in the Supreme Court of Canada , January 15, 2010. Motion dismissed. [End of document] 00in ......
2 cases
  • R. v. Kharaghani (S.) et al., [2011] O.T.C. Uned. 836 (SC)
    • Canada
    • Ontario Superior Court of Justice of Ontario (Canada)
    • February 7, 2011
    ...a nexus with religion. Policy concerns about a flood of claims may have played a role in some of these cases. [180] In R. v. Little (2009), 349 N.B.R.(2d) 54 (C.A.), leave to appeal to S.C.C. refused [2009] S.C.C.A. No. 417, the applicant refused to file his income taxes, claiming protectio......
  • R. v. Little (D.T.), (2010) 404 N.R. 390 (Motion)
    • Canada
    • Canada (Federal) Supreme Court (Canada)
    • January 14, 2010
    ...in the case of David T. Little v. Her Majesty the Queen , a case from the New Brunswick Court of Appeal dated August 20, 2009. See 349 N.B.R.(2d) 54; 899 A.P.R. 54. See Bulletin of Proceedings taken in the Supreme Court of Canada , January 15, 2010. Motion dismissed. [End of document] 00in ......

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