Hugessen J.A.:
By the applicant’s own admission, he filed his 1990 income tax return late and failed to declare substantial sums of money in 1990 and 1991 ($26,712.00 and $37,542.00, respectively). He did this knowingly and was fully aware of the consequences, his intention, according to him, being to protest the failure of the Sûreté du Québec and the Quebec Ministère de la justice to take action to deal with the numerous break-and-enters that had occurred at his country house. He is now complaining that the Minister of National Revenue has imposed the penalties on him and charged him the interest provided by the Act. He is in a very poor position to be doing this. Having taken the law into his own hands, he could not have expected to avoid the legal consequences. His manner of protesting, which is moreover profoundly anti-democratic, can never be tolerated in a free society such as ours. It was quite proper for the Minister to impose the penalty on him and for the Tax Court of Canada to dismiss his appeal. His application for judicial review will also be dismissed.
Application dismissed.
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