Y.. Communication No. 446/1991. J.F. v. Canada (decision of 7 November 1991. adopted at the forty-third session) Submitted by: J.P. (name deleted) Alleged victim; The author State party; Canada Date of communication: 21 February 1991 (initial submission) The Human Rights Committee, established under article 28 of the International Covenant on Civil and Political Eights, Meeting on 7 November 1991, Adopts the following: Pecision on admissibility 1. The author of the communication is J.P., a Canadian citizen residing in Vancouver, British Columbia, Canada. She claims to be a victim of a violation by Canada of article 18 of the International Covenant on Civil and Political Rights. She is represented by counsel. [Facts as submitted by the author 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. 2.2 On 28 August 1987, the author filed a statement of claims in the Federal Court of Canada, Trial Division, for a declaratory judgement 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 and religion. On 3 February 19S8, the Trial Division of the Federal Court dismissed the action on the ground that the author had no arguable claim. The author appealed to the Federal Court of Appeal which confirmed the earlier decision on 10 October 1989. The author then applied for leave to appeal to the Supreme Court of Canada, which refused leave to appeal on 22 February 1990. Subsequently, following another request by the author, it refused to reconsider its refusal to grant leave to appeal. 2.3 The author requests interim measures of protection pursuant to rule 86 of the Committee's rules of procedure, as the Canadian Internal Revenue Service is threatening to collect the taxes owed by the author. -426-