Rouleau c. La Reine, 2007 DTC 1619, 2007 TCC 338 (Informal Procedure) -- summary under Subsection 179(1)

Before going on to find that he was not satisfied that one of the primary reasons for the taxpayer's persistence in bringing a case to the Tax Court notwithstanding findings against other taxpayers on essentially the same facts, was to defer the payment of the taxpayer's taxes, Archambault J. noted that the taxpayer was unable to accept that he was misled by proponents of a tax shelter scheme who were dishonest or incompetent or exercised poor judgement and that the taxpayer was blinded by his own conviction.