Canadian Court Affirms Abortion Opponent's Tax Protest Conviction

In Canada, the Court of Appeal of New Brunswick has rejected a Catholic anti-abortion activist's claim that his he should be excused from filing Canadian income tax returns or paying income taxes because a portion of tax revenues are used to fund abortions. At trial, David Little was convicted of failing to file income tax returns for three years, and was fined the minimum $3000. In Little v. Her Majesty the Queen, (NB Ct. App., Aug. 20, 2009), rejecting Little's application for leave to appeal, the Courrt of Appeal said:

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. A pacifist who resists compulsory military service may object on grounds that military service is contrary to his or her religious beliefs or objectionable as a matter of principle and conscience. Most certainly, forced participation in these circumstances triggers the application of s. 2(a) of the Charter. But the same pacifist cannot invoke that Charter provision as a valid basis for the refusal to file annual income tax returns and to pay taxes duly assessed. The same reasoning applies to those who object to public funding of abortions through the taxation system. The coercion of which Mr. Little complains is simply too remote to invoke his s. 2(a) Charter rights. Any perceived interference with his religious beliefs cannot be regarded as "substantial" within the meaning of the jurisprudence.

The Fredericton (NB) Daily Gleaner reports on the decision.