Mr. Russell Porisky the founder of Paradigm, a business which counseled people across Canada to commit fraud by evading tax was sentenced to five and a half years in jail, and a fine of $259,482. He was convicted of counseling Canadians to evade taxes and for his own income tax evasion. Paradigm essentially operated through a franchise or multi-level marketing organization model and sold products (books, DVDs, and CDs) as well organized and taught fee-based seminars which educated people on how to structure their affairs in a way to illegally avoid income taxes. Paradigm follows the teachings of various de-taxer or tax protester groups that "natural persons" do not have to pay income tax, a theory discredited numerous times in court and referred to by judges as "nonsense". To date over 30 individuals have been convicted of criminal tax evasion offences and received significant fines and jail sentences directly related to their participation with Paradigm.

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