“I know it’s up for me

If you steal my sunshine

Making sure I’m not in too deep

If you steal my sunshine.”

These catchy lyrics were penned by musician Marc Costanzo, one half of the brother-sister-led Toronto-based band Len, a one-hit wonder whose “Steal my Sunshine” single rose to the top of the charts in several countries in 1999 and was nominated for a Juno award in 2000. (It lost to the Tragically Hip’s “Bobcaygeon.”)

But it appears Costanzo may have been “in too deep” when it came to his personal taxes, the Tax Court of Canada found in a decision released last month.

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