Pyrrhic Victory for the State

Boytinck Case
March 1981

After two years of legal battles, local libertarian Walter Boytinck was found guilty February 24 of failing to file income tax returns for 1976 and 1977. Boytinck had files returns marked "Object - Self Crimination" hoping to argue the immorality of the income tax act before a jury.

Subsequent to being charged in 1978, he fought through three courts to have a trial by jury. The B.C. Court of Appeal eventually rejected his appeal and the Supreme Court of Canada denied him permission to appeal further. The courts authorized the Crown to proceed with trial by summary conviction (judge alone).

Throughout the various court hearings Boytinck had argued that Canadians have a right to trial by jury guaranteed by Magna Carta. Magna Carta, he said, was an integral part of Canada's Constitution. But the courts ruled otherwise.

While in Ottawa to petition the Supreme Court of Canada, Boytinck presented a brief to the Constitutional Committee urging that trial by jury be made a constitutional right. The Committee heeded his advice and the amended Constitution Bill now before the House includes the right to trial by jury, but only for offenses commanding a penalty of five years imprisonment or more.

In court February 24, the Crown prosecutor asked for maximum fines of $10,000 on each of the two counts. He argued that the state had been deprived of the tax monies for two years and implied that this had created hardships for widows and orphans.

But Boytinck pointed out to the court that he had made himself a guinea pig to test his belief that trial by jury was a constitutional right. He had put aside the required taxes and properly filled in forms with an accountant when he had embarked on his legal battle. He now had the forms and the back taxes with him and would submit them to the tax office after his court appearance. He produced the forms and a stack of money.

The judge noted that none of the courts had ruled Boytinck's appeals for trial by jury as "frivolous and vexatious". A citizen, he said, had a right to fight through the courts for rights he believes he has, even if the courts should eventually rule against him. Justice would not be served by punishing Boytinck. He fined him $350 on each charge.

Boytinck's goal of presenting his argument for trial by jury to the highest court of the land was achieved. His goal of escaping with minimum damage if convicted was also achieved. The Crown's victory was Pyrrhic at best.