Federal Finance Minister Jim Flaherty testified in a Louisiana courtroom on Tuesday against a man who allegedly sent death threats to him and his three children by e-mail.

Lloyd Tiller, 59, a stockbroker, has been charged with two counts of a sending a threatening interstate communication. The charges were laid after Flaherty received two e-mails in November 2006 and January 2007.

Flaherty said Tuesday he often receives threats and that Tiller's first e-mail was not out of the ordinary.

It wasn't until Tiller posted a second message on a website threatening Flaherty's three sons that he became concerned, Flaherty said.

The e-mails were received following an announcement by Flaherty that the Conservative government would impose a new tax on income trusts.

Tiller — who has admitted to sending the emails but says he never intended to harm Flaherty or his family — allegedly lost $250,000 and his clients allegedly lost $6 million when the values of income trusts fell after the announcement.

If convicted, Tiller could receive a sentence of up to five years in prison, a $250,000 fine or both, on each count.

Flaherty, who represents the Ontario riding of Whitby-Oshawa, took a break from campaigning for the Oct. 14 federal election to testify at the trial, which began on Monday in Shreveport, La.

Flaherty flew home to Canada after his testimony on Tuesday.

With files from Canadian Press and Associated Press