A Whitehorse man who tried to thwart tax collectors by claiming he doesn't have a name has been fined more than $3,000.

Cliff Hanna was convicted in territorial court late last month of failing to file income tax returns for the past three years.

He attempted to persuade the justice of the peace, Garry Burgess, that he is a free man who owes the government nothing.

In a sworn affidavit, he declared that the name James Clifford Hanna was put on his birth certificate many years ago in Alberta without his permission. He disclaimed responsibility for debts or obligations the government may now assign to that name.

He said people continue to be defrauded into believing their birth certificates oblige them to obey demands of the Crown. He added there is no record anywhere that he ever accepted the Hanna name.

The fact he occasionally responds to the name means nothing, Hanna said.

"I respond to 'Uncle' from my niece and nephews, and 'Meow' from my aunt's cats, but it is doubtful that any of these is my true name," he argued in court documents.

As far as he is concerned, the name James Clifford Hanna is "hearsay."

It is the property and creation of the Crown, he said. "If you wish to collect debt instruments (Canadian legal tender) ... may I suggest you send your invoice and demand for performance to the ministry responsible" in Alberta, he said.

The justice of the peace imposed the minimum fine plus a surcharge for a total of $3,450.