The defendant was tried on eight counts of improperly claiming or obtaining refunds under section 239(1.1) of the Income Tax Act.
The Crown alleged that the defendant prepared and filed false T2 Corporate Income Tax Returns containing false claims for taxes withheld at source in order to fraudulently obtain refunds.
The defendant, representing himself, raised various arguments including that he was not an OPCA litigant, that the court lacked jurisdiction, and that he was a natural person not obliged to pay taxes.
The trial judge found the defendant guilty on all eight counts, determining that the Crown had proven beyond a reasonable doubt that false statements were made in the T2 Returns, that the defendant participated in making those statements, that refunds were claimed, and that the defendant knew the statements were false and intended to obtain unwarranted refunds.
