Communication No. 446/1991 Submitted by: J. P. (name deleted) (represented by Counsel) Date of communication: 21 February 1991 Alleged victim: The author State party: Canada Declared inadmissible: 7 November 1991 and religion. On 3 February 1988, the Trial (forty -third session)* Division of the Federal Court dismissed the action on the ground that the author had no arguable claim. The author appealed to the Subject matter: Refusal to pay taxes for reasons Federal Court of Appeal which confirmed the of conscientious objection earlier decision on 10 October 1989. The author then applied for leave to appeal to the Supreme Procedural issue: Inadmissibility ratione Court of Canada, which refused leave to appeal materiae on 22 February 1990. Subsequently, following another request by the author, it refused to Substantive issue: Right to freedom of religion reconsider its refusal to grant leave to appeal. Article of the Covenant: 18(1) 2.3 The author requests interim measures of Article of the Optional Protocol: 3 protection pursuant to rule 86 of the Committee’s rules of procedure, as the Canadian Internal 1. The author of the communication is Revenue Service is threatening to collect the Dr. J. P., a Canadian citizen residing in taxes owned by the author. Vancouver, British Columbia, Canada. She claims to be a victim of a violation by Canada of The complaint article 18 of the International Covenant on Civil and Political Rights. She is represented by 3. The author claims that the payment of counsel. taxes which will be used for military and defence purposes violates her freedom of conscience and The facts as submitted by the author religion under article 18 of the Covenant. 2.1 The author is a member of the Society of Friends (Quakers). Because of her religious convictions, she has refused to participate in any way in Canada’s military efforts. Accordingly, she has refused to pay a certain percentage of her assessed taxes, equal to the amount of the Canadian Federal budget earmarked for military appropriations. Taxes thus withheld have instead been deposited with the Peace Tax Fund of Conscience Canada, Inc., a non-governmental organization. The issues Committee and proceedings before the 4.1 Before considering any claims contained in a communication, the Human Rights Committee must, in accordance with rule 87 of its rules of procedure, decide whether or not it is admissible under the Optional Protocol to the Covenant. 4.2 The Committee notes that the author seeks to apply the idea of conscientious objection to the disposition by the State of the taxes it collects from persons under its jurisdiction. Although article 18 of the Covenant certainly protects the right to hold, express and disseminate opinions and convictions, including conscientious objection to military activities and expenditures, the refusal to pay taxes on grounds of conscientious objection clearly falls outside the scope of protection of this article. 2.2 On 28 August 1987, the author filed a statement of claims in the Federal Court of Canada, Trial Division, for a declaratory judgment that the Canadian Income Tax Act, in so far as it implies that a certain percentage of her assessed taxes goes towards military expenditures, violates her freedom of conscience * The Committee subsequently declared a similar communication inadmissible on 23 July 1992 (see J v. K and C. M. G. v. K. S. v. the Netherlands, 483/1991) 4.3 The Human Rights Committee concludes that the facts as submitted do not raise 36