St. Thomas More Society: a pro-life movement founded in 2004 by Mr. David Little. Our immediate goal is to end taxpayer funded abortion through prayer, work, and acts of conscience. We pray for life; we will not pay for death!
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This extremely well re-searched document was authored by a Canadian graduate of Christendom College as a final graduate thesis. He then continued his education and graduated from a major American Law School in Florida. He is now employed by a major law firm in the US and wishes at this point to remain anonymous.
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Mr. Little responded to the Tax - Collector's demands with the following letter:


November 26, 2003

The Honourable Elinor Caplan
Minister of National Revenue
4th Floor
555 MacKenzie Avenue
Ottawa ON  K1A 0L5

Dear Minister Caplan,

1. Since 1970 countless Canadians like myself have been coerced under severe duress to file and pay income tax to cover Medicare funded abortions in our public hospitals. There is a clear violation of moral and natural law here. No one is obliged to obey or support with taxes a law or an ACT which is inherently evil or unjust. Truth does not point to confusion. A moral principle which should be intuitively known (truth of things perceived immediately, without reasoning or deduction) is that no one can demand of another cooperation in the killing of innocent human beings. Yet laws in this country promote and coerce this very injustice. The Charter of Rights and Freedoms in its first statement reads: 'Canadians believe in the principles which support the Supremacy of God and the rule of law.' The Supremacy of God can mean none other than the Supremacy of His laws. It is utterly irrational to accept the supremacy of God and at the same time reject the Supremacy of His Laws.

2. Laws which fund the killing of innocent pre-born human beings violate one of the Supreme Laws of God, 'Thou shalt not kill' or best translated as 'Thou shalt not do murder', thereby making it 'lawful' for many pro-abortion citizens to do that which is morally unlawful.

3. It is that Divine law-violating act by the Federal government which is inherently evil and as such can command neither obedience nor financial support for abortion. Financial support extracted from Canadians whose taxes are used to create the federal grants to the Provinces for Medicare Services, WITHOUT the restriction that such funds may not be used directly or indirectly to finance abortions.

4. One can logically ask who is qualified among men to declare what is truly evil and unjust. Some say this, some say that. The answer to that question is rooted in the nature of created man.

5. Man is created as a fallible being, a product of 'less-than perfect' and 'free will' characteristics and despite great sincerity can misinterpret God's laws. Because of that reality, Christ, who said "The Father (the Creator) and I are one", and "before Abraham was, I AM (Yahweh)" announced His divinity and as God knew it was necessary to establish a formal teaching authority that could not err when teaching on matters of faith and morals because without this concrete inability to err known to Catholics as infallibility, any individual or denomination could easily fall into error as can be readily seen in light of some 'Christian' teaching. Christ gave the gift of infallibility to the Church He founded and only that one true Church. There are more than 50 scripture proofs of this but suffice in this letter to list the classical five and the others will be attached in Appendices. These five are: Matthew 28:18-20; Matthew 16:18; John 14, 15, and 16; I Timothy 3:14-15; and Acts 15:28 sq. It is critical to understand why the concept of infallibility is necessary in the decision I will reveal later in this letter. "It is well to begin by stating the ecclesiological truths that are assumed to be established before the question of infallibility arises. It is assumed:

* that Christ founded His Church as a visible and perfect society;
* that He intended it to be absolutely universal and imposed upon all men a solemn obligation actually to belong to it, unless inculpable ignorance should excuse them;
* that He wished this Church to be one, with a visible corporate unity of faith, government, and worship; and that
* in order to secure this threefold unity, He bestowed on the Apostles and their legitimate successors in the hierarchy -- and on them exclusively -- the plenitude of teaching, governing, and liturgical powers with which He wished this Church to be endowed.

6. And this being assumed, the question that concerns us is whether, and in what way, and to what extent, Christ has made His Church to be infallible in the exercise of her doctrinal authority.

7. It is only in connection with doctrinal authority as such that, practically speaking, this question of infallibility arises; that is to say, when we speak of the Church's infallibility we mean, at least primarily and principally, what is sometimes called active as distinguished from passive infallibility. We mean in other words that the Church is infallible in her objective definitive teaching regarding faith and morals, not that believers are infallible in their subjective interpretation of her teaching. This is obvious in the case of individuals, any one of whom may err in his understanding of the Church's teaching; nor is the general or even unanimous consent of the faithful in believing a distinct and independent organ of infallibility. Such consent indeed, when it can be verified as apart, is of the highest value as a proof of what has been, or may be, defined by the teaching authority, but, except in so far as it is thus the subjective counterpart and complement of objective authoritative teaching, it cannot be said to possess an absolutely decisive dogmatic value. It will be best therefore to confine our attention to active infallibility as such, as by so doing we shall avoid the confusion which is the sole basis of many of the objections that are most persistently and most plausibly urged against the doctrine of ecclesiastical infallibility. Appendix I, Sect. I to Sect. V, Page 1-15 'True Meaning of Infallibility'

*NOTE: All Appendices in this letter are in their entirety intended to be an integral part of this letter.

8. "It is well further to explain:
* that infallibility means more than exemption from actual error; it means exemption from the possibility of error;
* that it does not require holiness of life, much less imply impeccability in its human organs; sinful and wicked men may be God's agents in defining infallibly;
* and finally that the validity of the Divine guarantee is independent of the fallible arguments upon which a definitive decision may be based, and of the possibly unworthy human motives that in cases of strife may appear to have influenced the result. It is the definitive result itself, and it alone, that is guaranteed to be infallible, not the preliminary stages by which it is reached.

9. If God bestowed the gift of prophecy on Caiphas who condemned Christ (John 11:49-52; 18:14), surely He may bestow the lesser gift of infallibility even on unworthy human agents. It is, therefore, a mere waste of time for opponents of infallibility to try to create a prejudice against the Catholic claim by pointing out the moral or intellectual shortcomings of popes or councils that have pronounced definitive doctrinal decisions, or to try to show historically that such decisions in certain cases were the seemingly natural and inevitable outcome of existing conditions, moral, intellectual, and political. All that history may be fairly claimed as witnessing to under either of these heads may freely be granted without the substance of the Catholic claim being affected." Appendix I, Sect.1, Page 2

10. Our Lord Jesus Christ is the only religious leader in history who claimed to be God. Moses did not, nor did Mohammed, Buddha, Confucius or any other figure. Christ proved His Divinity by His words and above all by His countless miracles particularly His Resurrection. Of all the plethora of religions on earth, there is only one, which claims to have been endowed with infallibility. That one is the Catholic Church. By never having or rejecting the principle of the indispensability of infallibility, all other religions manifest a seriously flawed analytical ability.

11. That infallible Church has declared as revealed truth that the destruction of innocent unborn human beings (direct induced abortion) constitutes murder, and is the gravest of evils because it violates the Fifth Commandment, 'Thou Shall Not Do Murder'.

12. The current Pope has reasserted and solemnly declared in a definitive and infallible manner formal Catholic teaching on abortion. In 1995 Pope John Paul II declared that the Church's teaching on abortion "is unchanged and unchangeable. Therefore, by the authority which Christ conferred upon Peter and his successors . . . I declare that direct abortion, that is, abortion willed as an end or as a means, always constitutes a grave moral disorder, since it is the deliberate killing of an innocent human being. This doctrine is based upon the natural law and upon the written word of God, is transmitted by the Church's tradition and taught by the ordinary and universal magisterium. No circumstance, no purpose, no law whatsoever can ever make licit an act which is intrinsically illicit, since it is contrary to the law of God which is written in every human heart, knowable by reason itself, and proclaimed by the Church" (Evangelium Vitae 62) (Emphasis mine) The Federal government's continuing violation of its own creation, the 'Canadian Charter of Rights and Freedoms' and indirectly God's law, leads further to a most serious question: Is it ever morally licit to practice civil disobedience (Justified civil disobedience)?

13. The answer is yes of course. When civil law violates a law of God, civil disobedience is in many cases justified and even demanded depending on the gravity of the issue or subject matter involved in the law or ACT for which the state demands compliance. In both moral law (based on the natural law of God) and civil law (based on man's decisions) there are hierarchies of values. A civil law that demands obedience to no smoking in federal offices can never rise to the level of a civil law which demands obedience to voluntarily surrendering money to murder human beings in public hospitals. If one is a German citizen during WWII and is aware of millions of Jews being murdered in death-camps, may this citizen by a moral decision of civil disobedience resist cooperation by not filing tax returns to the Nazi government whose policy is heinously evil? Yet what is happening in Canada with my tax dollars is in my judgment more egregious than even the horror of that Holocaust. It in no way lessens the moral and historical impact of the death of six million innocent Jews to state that the present day Holocaust of the Unborn is an even greater evil at least numerically if not, as I believe, in many other ways. Our government has murdered 1,883,462 human beings in our own hospitals from 1970-2000. The U.S. government has sanctioned at least 25,000,000 such murders in the same period though most in clinics paid for by private funds. Other countries such as China and Russia have aborted even more.

14. Many if not most German citizens had no knowledge whatever of the millions of Jews and others being murdered at the time in the death camps. This is another facet of moral truth; the depth of evil is increased if one is aware of the evil and the gravity of the evil. Few Canadians can claim inculpable ignorance of their tax money being used to fund abortions in our hospitals. It is a world wide Holocaust on babies, human babies! If they are not already human they cannot later become so. The only difference between an unborn human child, a human adolescent or a human adult is time and nutrition. The 'legal person' argument is legal fiction and ludicrous as well. I am a person sitting here writing this. You are a person sitting there reading this. At what point other than conception did you or I become a person?

15. If you or I were in the womb right now, would either of us want someone to kill us? To kill either of us is to kill a person, a human being in the womb or otherwise. Canadian, American and European courts have charged (lately Laci Peterson's husband) and convicted persons with double murder or manslaughter when the female was pregnant. Truth is one. Humans are persons created by God with inalienable and unassailable dignity as a human person.

16. The other ways in which this evil sinks to even darker depths than the Shoah is the most basic vulnerability of the victims. If a paramount judgment of the probity or decency of a government is how it treats its most vulnerable, then the Canadian government has been an utterly despicable moral failure for 33 years.

17. Poverty is a sign of vulnerability. I read in the news this week that Parliament passed a unanimous motion in 1989 vowing to eliminate child poverty by the year 2000. Instead this poverty rate was higher in 2000 than in 1989. Surprise? No. If a nation can kill 65,000 babies in the womb each year in hospitals, paid for with our money, can we really expect that nation to care enough to invest in eliminating the poverty of born children? Direct abortion murder of children is far more evil than neglect of children's basic needs, so if we kill them, who would expect us to be concerned about neglecting them? Yet this too is a part of our culture of death. All of it is a barbaric attack on the dignity of the natural, God created, human person.

18. Poor and innocent vulnerability. The pre-born human child is the most poor, innocent and vulnerable of all. Poor? The child in the womb suffers the most basic of all impoverishments. Poverty of will, of voice, of decision, of visible presence, of vote, of resistance or self-defense and poverty of even legally recognized personhood. Innocent? No unborn child has ever perpetrated on anybody a single instance of wrongdoing in any thought, word or deed. Vulnerable? Our children in the womb are totally subject to either the very mercy or the very malice of all of us.

19. And our government for the past 33 years has been killing them, truly murdering them (despite legal niceties and hypocrisies) with your tax money and mine. Every law passed has a moral impact whether for good or evil. Exterminating our offspring is creating a geriatric culture. Soon there will not be enough young workers (because of abortion and contraception, an anti-child, culture of death rather than a culture of life) to support the elderly and their needs.

20. It is truth which is at stake here. Pressure through the perceived legitimizing of immoral acts by passing laws contrary to the inviolability of the human person and threats of fines, penalties and incarceration remind one of the patron Saint of statesmen, politicians and lawyers, St. Thomas More. "Though subjected to various forms of psychological pressure, Saint Thomas More refused to compromise, never forsaking the 'constant fidelity to legitimate authority and institutions' which distinguished him; he taught by his life and his death that 'man cannot be separated from God, nor politics from morality'. Appendix II,Sect. I, Page 1.

21. Of late, further erosion of the truth of the natural law embedded in the dignity of the human person is seen in the government's push to legitimize the abnormal sexual behaviour of persons of the same gender by allowing them to use the term 'marriage' after some formalized 'legal' ritual. Such confusion and demonic chaos!

22. "When political activity comes up against moral principles that do not admit of exception, compromise or derogation, the Catholic commitment becomes more evident and laden with responsibility. In the face of fundamental and inalienable ethical demands., Christians must recognize that what is at stake is the essence of the moral law, which concerns the integral good of the human person. This is the case with laws concerning abortion and euthanasia (not to be confused with the decision to forgo extraordinary treatments, which is morally legitimate). Such laws must defend the basic right to life from conception to natural death. In the same way, it is necessary to recall the duty to respect and protect the rights of the human embryo. Analogously, the family needs to be safeguarded and promoted, based on monogamous marriage between a man and a woman, and protected in its unity and stability in the face of modern laws on divorce: in no way can other forms of cohabitation be placed on the same level as marriage, nor can they receive legal recognition as such." Appendix II,Page 3.

23. The continuing deterioration of Christian values in government laws (abortion funding, same sex marriage, decriminalization of drug use, experiments on embryos; to name a few of late) and in Canadian public life points to increasing use of civil disobedience by Christians of all denominations, particularly Catholics.

24. "What is the Catholic position on civil disobedience? The normal course of action for a Christian is one of obedience to civil authorities, when these truly seek the common good by means in accord with the natural law and respecting constitutional limits on their powers." (Encyclopedia of Catholic Doctrine, 1997, p. 111). The Vatican II document Gaudium et Spes teaches that even if there is some oppression towards citizens by legal authorities, the citizens should still obey those directives which are for the common good, but defend their own rights and those of their fellow citizens against the abuse of that authority, within the limits of the natural law and the law of the Gospel (74). (Emphasis mine)

25. We know that obedience to God is the great support of human freedom and dignity. How do we know that we are acting in accordance with God's will in an act of civil disobedience, and not just following our own will? Pope John XXIII's encyclical Pacem in Terris, issued in 1963 and hailed worldwide, states this:

26. "Since the right to command is required by moral order and has its source in God, it follows that, if civil authorities legislate for or allow anything that is contrary to that order and therefore contrary to the will of God, neither the laws made nor the authorizations granted can be binding on the consciences of the citizens, since 'we must obey God rather than men' (Acts 5:29). Otherwise, authority breaks down completely and results in shameful abuse." (Emphasis mine) Addendum , Catholic Insight Magazine, Sept. 2001

27. St. Thomas Aquinas teaches: "Human law has the true nature of law only insofar as it corresponds to right reason, and therefore is derived from the eternal law. Insofar as it falls short of right reason, a law is said to be a wicked law; and so, lacking the true nature of law, it is rather a kind of violence" (section 51 Summa Theologica). Addendum , Catholic Insight Magazine, Sept. 2001

28. The Catholic Catechism states, "The citizen is obliged in conscience not to follow the directives of civil authorities when they are contrary to the demands of the moral order, to the fundamental rights of persons or the teachings of the Gospel. Refusing obedience to civil authorities, when their demands are contrary to those of an upright conscience finds its justification in the distinction between serving God and serving the political community (2242). We are commanded to "render therefore to Caesar the things that are Caesar's and to God the things that are God's" (Mt 22:21) Addendum , Catholic Insight Magazine, Sept. 2001

29. The long history of the Judaeo-Christian tradition has always held procured or direct abortion as murder, punishable murder. The Church has always condemned abortion as a grave evil. It has taught so from the 1st century. Appendix III Page 1-5 Human life certainly belongs solely to God, its Creator. Extermination of innocent human life can never licitly be rendered to Caesar (government). Laws must be in accordance with the well-being of the human person.

30. I will therefore disobey any law that allegedly requires me to file an income tax return to the Canadian government until such time that a law is enacted and in force that prevents a single cent of my money to be used to pay for induced direct abortions in our public hospitals.

31. I am not a taxpayer. I am a natural person created by God, and under contract law, I have not agreed to be a taxpayer from the year 2000 and have not filed the taxpayer contract {TD1 form]. I am not a willing party to this taxpayer contract [TD1form] because of Religious Convictions and the stated rights under the Charter of Rights & Freedoms. I have said rights to Religion. The taxpayer contract [TD1] would bind me in conscience and I cannot participate in a contract that by its genesis uses its proceeds to medically murder thousands of human beings and Canadian citizens through abortion.

32. I was a personal friend of Mother Teresa of Calcutta, now Blessed Teresa, from 1984 until she died in 1997. She taught me many things. Among them these: "It is not enough for us to say: "I love God," but I also have to love my neighbor. St. John says that you are a liar if you say you love God and you don't love your neighbor. How can you love God whom you do not see, if you do not love your neighbor whom you see, whom you touch, with whom you live? And so it is very important for us to realize that love, to be true, has to hurt. I must be willing to give whatever it takes not to harm other people and, in fact, to do good to them. This requires that I be willing to give until it hurts. Otherwise, there is not true love in me and I bring injustice, not peace, to those around me.

33. It hurt Jesus to love us. We have been created in His image for greater things, to love and to be loved. We must "put on Christ" as Scripture tells us. And so, we have been created to love as He loves us. Jesus makes Himself the unborn one, the hungry one, the naked one, the homeless one, the unwanted one, and He says, "You did it to Me." On the last day He will say to those on His right, "whatever you did to the least of these, you did to Me, and He will also say to those on His left, whatever you neglected to do for the least of these, you neglected to do it for Me."

34. I have been fighting the grave evil of abortion for 31 years, much of it full time. Yet the rate of abortion continues to climb today, relentlessly. The worst kind of abortion is that which tries to coerce and threaten with sanctions citizens who cannot in conscience materially cooperate by surrendering tax dollars in payment for abortion. The good things done with tax money cannot overcome this evil. One cannot cooperate with evil that good may come of it. In this sense every dollar given to this government is tainted with the blood of innocent children. In fact, I believe this government deserves no support whatever of any kind until these citizen-paid-for murders stop forever.

35. Finally allow me to express my grief as to what has befallen my country in the last 35 years. The last truly decent Prime Minister I recall was Lester B. Pearson, a Christian, not Catholic, a man deserving of the term 'Statesman' and peacemaker. I have been ashamed of every Prime Minister since, almost all of which have been Catholic in name only. Trudeau, Turner, Clark, Mulroney and Chrètien....all utterly scandalous as 'Catholic' politicians in their public support of abortion. The current Prime Minister is a grave scandal to Christian values and to Catholicism particularly in his public support of abortion, homosexual 'marriage', drug use and embryonic experimentation. I am ashamed and aggrieved by all of these shameful men who gave great scandal to all practicing Christians, let alone Catholics, to our children and to good people everywhere.

36. The inerrant teachings of Catholicism are clear: "The civil legislation of many states confers an undue legitimation upon certain practices in the eyes of many today; it is seen to be incapable of guaranteeing that morality which is in conformity with the natural exigencies of the human person and with the "unwritten laws" etched by the Creator upon the human heart. All men of good will must commit themselves, particularly within their professional field and in the exercise of their civil rights, to ensuring the reform of morally unacceptable civil laws and the correction of illicit practices. In addition, "conscientious objection" vis a vis such laws must be supported and recognized. A movement of passive resistance to the legitimation of practices contrary to human life and dignity is beginning to make an ever sharper impression upon the moral conscience of many, especially many specialists in the biomedical sciences." (Emphasis mine)Appendix !V, Donum Vitae, Part III, page 17

37. A sharper impression indeed on my conscience and that of my beloved wife. I have compromised before on this most vital issue. I have sent protest notes with my tax return, and still sent my money; I have withheld a token amount, ostensibly to forgo my financial participation in abortion, and still sent the remainder of my money. Every dollar sent is tainted, first or last.

38. I have written countless letters to Revenue Canada and to politicians of all status and parties. I have protested peacefully outside hospitals while abortions were being perpetrated; written countless letters to editors, voted solely for candidates who support human dignity and life; ran for Parliament myself, on a platform rooted in respect for human life and dignity; I have established several crisis pregnancy centres in Canada and the U.S. to help pregnant mothers with an alternative to abortion; yet the murders go on. Not with my money, no more, no way. I will go to jail first. I said that in public more than 20 years ago. (See attached news item) I am six months from my 60th birthday. We have a 5-year-old daughter, Sarah, a 21-month-old daughter, Hannah and an infant, Myriam, just 2-months old, and a 13-year-old daughter, Jahradd. My wife and I have decided that when they are old enough to ask, 'did you do anything to stop the killing', we want to be able to say in truth, "yes, we did all we could."

39. Honourable Minister Caplan: My deepest core beliefs are in complete acceptance of Catholic teaching that abortion is the murder of an innocent child, and that it is as Vatican II defined, an 'abominable crime'. It is intrinsic evil, an evil that can never be cooperated with. Appendix V, Page 1-3 As the new Catechism of the Catholic Church clearly teaches in #1756 "there are acts (that) are always gravely illicit by reason of their object; such as blasphemy and perjury, murder and adultery. One may not do evil that good may result from it." Appendix VI, page 1-3 My conscience tells me, my religion teaches me that it is evil to pay for abortion, even though some good from my taxes is also achieved. The evil of killing innocent children in the womb is so very grave, I ought have nothing to do with any body, individual or agent who wishes to use any portion of my money thus.

40. From my perspective, after laws are enacted prohibiting tax funded abortion, the government of Canada should pay rebates to every citizen of Canada who ever surrendered taxes to the Receiver General of Canada in reparation for complicity stains of the blood of more than 1,800,000 innocent Canadian preborn children. That would be at least some concrete evidence that sorrow and repentance is acknowledged over these most-foul killings. It ought be done for the sake of our children and their children, and the sake of our souls.

41. Murdering our own offspring as a national policy! How did it ever come to this?? I am reminded of a story told of George Washington who in 1776 was wintering with his troops in Valley Forge, where his men were dying in great numbers from the freezing cold and starvation. He sent an urgent message to the First Continental Congress sitting in Philadelphia. After telling of the terrible, needless suffering and death, he wrote. "Is anybody there? Does anybody see what I see? Does anybody care?"

Most sincerely,

David T. Little     1208 Hwy 105, Douglas, N.B. E3A 7K1
c.c Canada Customs and Revenue
c/o Mr. James McAlduff
126 Prince William St,
Saint John, N.B.
E2L 4H9

 

I want to thank the moral theologians who counseled me, the bishops and priests and good lawyers who advised me, the men of other Christian expressions and those dear loved ones in my family who give me courage and strength. The good defenders of life from all across Canada, the U.S. and around the world deserve a place with God and his little ones for their dogged day to day effort and witness. Thank you to Henry W. Mason for his words and advice. A very special thank you for the love of a couple and their family in Paso Robles, California. To Mother Teresa in heaven, pray for my family,...thank you for all you have been to me, for all those years and for constantly reminding me that God doesn't ask us to be successful but only to be faithful. Honour and thanks to Father Bernard Macdonald, Professor of Moral Theology at St. Francis Xavier University in Nova Scotia; he is deceased now and he was my example and mentor. At last the deepest gratitude goes to my beloved spouse Madonna without whose love, courage and valour, I surely would have wavered.
David T. Little
My address: 1208 Hwy. 105, Douglas, New Brunswick, Canada E3B 7K1


Appendix I Letter to Minister of National Revenue, 11-25-03

Appendix II Letter to Minister of National Revenue, 11-25-03

Addendum to letter to Minister of National revenue, 11-25-03

Appendix III Letter to Minister of National Revenue, 11-25-03

Appendix IV Letter to Minister of National Revenue, 11-25-03

Appendix V Letter to Minister of National Revenue, 11-25-03

Appendix VI Letter to Minister of National Revenue, 11-25-03

rev. 2008.12.19 jjd