By Patrick B. Craine

January 14, 2010 ( – The Supreme Court of Canada has dismissed an application of appeal from a Prince Edward Island pro-life man who was convicted for not filing tax returns.

David Little, 65, has refused to file tax returns since 1999 because a portion of the tax money is used to fund abortions.  He has contended that the Income Tax Act violates his freedom of conscience and religion by requiring him to fund a morally evil act.

The former New Brunswick (NB) resident was originally convicted by the NB Provincial Court in 2007 for refusing to file returns for the years 2000-2002.  He lost an appeal to the NB Court of Queen's Bench in 2008, and in August was denied an appeal to the NB Court of Appeal.

He submitted his application for leave to appeal to the Supreme Court in October, which was dismissed this morning.

In the original 2007 proceedings, the trial judge determined that Little had not established that his religion required him not to pay taxes, and thus, that filing tax returns did not violate his religious rights.  This judgment has been shared by the subsequent judges.

See related coverage:

Court Rules Canadians May not Refuse to File Tax Returns Because of Government Funded Abortion