An anti-abortion crusader who refused to file his tax returns as a form of protest has been found guilty of three counts of failing to pay taxes and ordered to pay a fine.

David Little refused to file his income tax returns between 2000 and 2002 because he felt the federal government was funding abortion procedures.

Little wants the Canada Health Act changed or the Charter of Rights and Freedoms amended to recognize the right to life for the unborn.

Judge Leslie Jackson handed down the 62-year-old's sentence in Fredericton on Friday. Little has been told he must pay $3,000 or spend 66 days in jail.

The sentences are the minimum under the law. He could have faced a fine of up to $25,000 or a year in jail on each charge.

After sentencing, Little said he refused to pay the fine because his religious beliefs say abortion is murder and the government funds abortions.

He was taken into custody but released shortly thereafter.

Little will have until March 31 to file his tax returns and pay his fine. He is scheduled to return to court on April 4 if he hasn't paid, and could be sent to jail.

During the trial, the defence argued Little's long history as an anti-abortion activist shows his beliefs are sincere and not just an excuse to get out of filing his taxes.

Jackson's decision said Little hasn't demonstrated that the Income Tax Act interferes with his religious beliefs.

"My whole case is based on my conscience," Little told CBC News outside the courthouse. "It's deeply troubling when people in authority don't have the basic understanding that abortion for many, many people in this country is simple murder, plain murder."

He continued to insist he will not pay the fine.

"I will never enter into any co-operation with government ever again until they change the law," he said."Human beings in the womb are human beings and we shouldn't be paying our money to kill them."

With files from the Canadian Press