R. v. Carter, 2011 DTC 5162 [at at 6231], 2011 BCPC 0253 -- summary under Subsection 238(1)

The taxpayer was charged with six counts of failing to comply with demands to file returns within 90 days, in respect of 2001-2006. O'Byrne J. found that the taxpayer did not have a defence of due diligence. The charges were not laid until 10 months after the notice of requirement was personally served on the taxpayer, and the returns were not completed (they were not signed and just had the words "Nil" written on them). Although the taxpayer had suffered a stroke in 2006, O'Byrne J. noted (at para. 36) that "courts have rejected the submission that some attempts to comply, together with compassion, equate to due diligence."