R. v. Loosdrepht, 2009 DTC 6088 (BC Prov. Ct.)

The taxpayer showed willful blindness in the filing of nil returns on the basis that, as a natural person, he was not a "taxpayer".

Before going on to find that the individual taxpayer had committed tax evasion by filing nil returns and taking the position that he was not a taxpayer, Hicks, J. stated (at para. 44) that "the courts in this Province have found without exception that the argument to exclude so-called natural persons from the obligations of the Income Tax Act has no basis."