Here is a rare case where the court did find a taxpayer in contempt. (Most of the time, presumably, taxpayers comply with the court order—if it even goes to court.)
" The Respondent’s breach is intentional and in flagrant disregard for this Court’s Orders. Notwithstanding Mr. Cameron’s appearance at the hearing, he refused to acknowledge the requirements of this Court’s Orders or the jurisdiction of this Court over his person.
"THIS COURT ORDERS that:
"2. The Respondent is in contempt of this Court’s Order of August 21, 2013, and shall pay a fine of $5,000.00 and solicitor-client costs of the Applicant in the amount of $5,822.34, within 30 days from the date of service of the Sentencing Order, failing which the Respondent shall be subject to imprisonment for 30 days;
See Canada (National Revenue) v. Cameron, (2014 FC Manson)