Bourassa concluded that Lee didn't show due diligence by simply handing his notice from Taxation Canada to his lawyer with no instruction.

Lee's lawyer, James Brydon, had argued that his client could not be compelled to file because his financial records were in the Crown's possession for the gambling charges, which were dealt with last week.

"The timing of the demand is the critical issue," Brydon said, adding that the charges should have come before the records were seized or after Lee's other charges had been dealt with.

Bourassa didn't agree. "I find no error in the approach of the regulatory regime," he said.

Brydon noted that Lee is still in custody and has no assets with which to pay the fines. Further, he pointed out that the charge carries no option of default, so Lee cannot serve time to work off the fines.

Bourassa responded that the most important issue is that Lee file those returns and gave him 30 days to do so.

Brydon had alleged that the RCMP and Revenue Canada had worked together

to form the taxation charges, maintaining that federal agents would have never discovered the unfiled returns.

"Taxation Canada does not do spot checks," Brydon said.

He added that he was "furious" that he didn't get a chance to cross-examine those involved in the Crown's affidavits.

But Bourassa said Brydon was asking him to assume the RCMP and Revenue Canada were "walking hand-in-hand," in this matter and he couldn't make that assumption.

Lee's next court appearance is scheduled for June, when he faces several sex-related charges, including sex with a minor.