Murphy,
J.:—This
is
an
appeal
by
the
appellant
from
sentence
following
a
guilty
plea
to
the
charge:
That
on
the
26th
day
of
September,
1990,
unlawfully
failed
to
comply
with
the
notice
dated
the
11th
day
of
May,
1990,
served
upon
her
pursuant
to
paragraph
231.2(1)(a)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act"),
in
that
she
did
not
provide
to
the
Minister
of
National
Revenue,
Taxation
at
Victoria,
Province
of
British
Columbia,
an
Income
Tax
Return
on
Form
T-1,
for
the
taxation
year
1986,
required
from
her,
contrary
to
subsection
238(1)
of
the
Income
Tax
Tax
Act.
A
stay
of
proceedings
was
entered
on
each
of
three
other
similar
counts
pertaining
to
the
taxation
years
1987,
1988,
and
1989.
Pursuant
to
the
Income
Tax
Act
the
penalty
for
failing
to
file
or
make
the
required
return
is
a
fine
of
not
less
than
$1,000
and
not
exceeding
$25,000
or
such
fine
and
imprisonment
for
a
term
not
exceeding
12
months.
The
appellant
was
sentenced
to
pay
a
fine
of
$1,000.
The
basis
of
this
appeal
is
that
the
learned
trial
judge
erred
in
law
in
holding
that
the
mandatory
minimum
fine
does
not
contravene
section
12
of
the
Charter:
Treatment
or
punishment
12.
Everyone
has
the
right
not
to
be
subjected
to
any
cruel
and
unusual
treatment
or
punishment.
A
motion
to
this
effect
was
before
His
Honour
Judge
Brahan.
He
delivered
his
decision
with
reasons
on
September
11,
1991
holding
that
the
minimum
fine
provisions
did
not
contravene
section
12
of
the
Charter.
On
September
17,
1991
His
Honour
Judge
Brahan
imposed
the
minimum
fine
and
gave
the
appellant
until
April
1,
1992
to
pay
it.
I
agree
with
the
reasons
of
the
trial
judge
and
I
dismiss
the
appeal.
I
only
wish
to
note
that
the
charge
is
not
one
of
failing
to
file
a
return
but
failing
to
comply
with
a
notice
to
file
a
return.
In
the
notice,
sufficient
time
is
given
to
comply
and
as
well
the
consequences
of
failing
to
comply
are
set
out.
A
person
receiving
such
a
notice
is
well
aware
of
the
consequences
of
failing
to
comply,
and
therefore
has
the
opportunity
to
avoid
the
consequences.
In
this
respect,
as
pointed
out
by
His
Honour
Judge
Brahan,
the
relevant
section
of
the
Income
Tax
Act
does
not
create
an
absolute
liability
offence.
It
creates
a
strict
liability
offence
which
is
open
to
a
defence
of
due
diligence.
Appeal
dismissed.
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