The appellant was convicted of tax evasion under s. 239(1)(d) of the Income Tax Act and fined $29,210.
He appealed his conviction, arguing he lacked the necessary mens rea because he honestly believed he was a 'natural person of commoner status' not subject to the Act, and that his representation by an agent at trial caused a miscarriage of justice.
The Court of Appeal dismissed the appeal, holding that a mistaken belief about the application of a statute is a mistake of law that does not negate mens rea.
The court also found no miscarriage of justice regarding his representation, as he made an informed choice and there was no evidence that a lawyer would have changed the outcome.
