Another tax protester, Denise Eddy of Red Deer, Alberta, was convicted of tax evasion and filing false income tax returns. She was sentenced to a tax penalty fine of $33,320 as well as a conditional jail sentence of 24 months. She followed to the now frequently discredited tax protester theory that a "natural person", is not subject to income taxation. This assertion has resulted in yet another conviction for income tax evasion. Ms. Eddy pled guilty to income tax evasion and assisting other Canadians to evade Canadian income taxes.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.