http://reason.com/blog/2010/06/21/man-d ... -not-a-per
http://www.ctvbc.ctv.ca/servlet/an/loca ... 8/20100618
An Okanagan Valley man's argument that he shouldn't have to pay taxes because he isn't a "person" was rejected by a B.C. Supreme Court judge on Thursday.
David Kevin Lindsay, who also goes by the name David-Kevin: Lindsay, had appealed his 2008 conviction and sentencing on five counts of failing to file income tax returns. He argued the appeal on the grounds that he is not a "person" as defined by the Income Tax Act.
According to Thursday's ruling from Judge Frits Verhoeven, Lindsay filed a notice with the minister of national revenue in 2002 denying that he is a "person," and explaining that he ceased to be a "person" in 1996.
Instead, Lindsay argued that he is, "David-Kevin: Lindsay, a full liability free will flesh and blood living man."
In his judgment, Verhoeven rejected the idea that a Canadian citizen can simply opt out of personhood.
"The ordinary sense of the word ‘person' in the (Income Tax Act) is without ambiguity. It is clear that Parliament intended the word in its broadest sense," the judge wrote.