CPP and RRSP are also public money.
They are not your private property.




Who is Apu?

"Apu Nahasapeemapetilon" is a pseudonym for an informal group of Canadians who want to explain why Canada's income tax is legal and not private property theft. We call our research, "Apu's Theory."

Many feel otherwise as the Government has obfuscated information on how Canada's tax laws really work.

OUR MISSION: help decipher Canadian tax laws and hold governments accountable to the rule of law. Because it's the right thing to do.



Obfuscated information

  • The Income Tax Act deems your income to be Canada's public money
  • Private property filed on a T1 is converted into Canada's public money
  • CRA uses the nine digit SIN two ways to identify you as two legal persons
  • Canada Pension Plan is Canada's public money and not your property
  • Taking any T1 benefit also makes adults liable for the national debt
  • Getting a SIN as a Social Insurance Number is agreeing to be liable

Apu's Theory in 9 minutes

1Are my private property rights from the Government? (No!)

Canada's legal system is based on Common Law. This means your God-given right to private property comes from your Creator, as opposed to Civil Law (i.e. Quebec) where one's privileges comes from government.

Canada's legal system is based on Biblical laws and on the Magna Carta.

2What does "deem" mean, and why is being silent dangerous?

In law "deem" means an assumption which is treated as true unless you rebut it. Silence means you consent. And if the law is obscured, what did you consent to?

Hmm... Canada's 'Income' Tax Act ("ITA") uses "deem" over 3,600 times!

3What is "public money"? Sounds like it's not mine.

"Public money" is money belonging to Canada for the Receiver General.

4What does the tax laws deem my income to be?
5What does “rule of law” mean?

Rule of law means: “Individuals, persons and government shall submit to, obey and be regulated by law, and not arbitrary action by an individual or a group of individuals.

6What does the word “convert” or “conversion” mean in law?

Conversion is a Criminal Code offence. It is similar to theft.

It is defined as:A legal action against a person who found and converted someone else property to his own use.

Only you can legally convert your property. Rule of law means the government cannot convert (steal) your property.
7Why is income tax not theft of my private property?

Income tax is on Canada's public money and not on your private property.

This means the government is not stealing your property by conversion.
8What is the danger in accepting benefits?

Consenting to receive any T1 benefit, such as Canada Pension Plan or the Canada Child Benefit, converts your income on a T1 into public money and into taxable income.

9I applied for a SIN through Services Canada. What does that mean?

Applying for a SIN is for a Social Insurance Number. It means you are legally liable, including for the national debt.

10How can I be two legal persons in law?

An officer is a legal person that we choose to represent – such as corporation officer, police officer, and court officers (judges, prosecutors, sheriffs).

11How does CRA identify this second legal person, the ITA officer?

The ITA officer is usually identified with your name in ALL CAPS.

As the officer and the office are conceptually divisible but legally indivisible, both are also identified with a SIN, but as a social insurance number.

12So the nine-digit SIN actually has two legal meanings?

Yes, it identifies you liable as a legal representative, or as an ITA officer.

Your status affects the income’s status: as private property or as public money.

13Whose income is filed on CRA’s T1 Income and Benefit Return?

You can only file the public money of the ITA office, since the T1 uses the social insurance number identifying the ITA office and officer.

14Is Apu’s Theory a tax protestor position?

Absolutely not. Apu’s Theory agrees with all ten CRA tax protestor positions.

Apu’s Theory does not disagree with what is taught, but complements it.

15How can CRA offset my debts against my credits?

The ITA officer is the same as the CPP officer, EI officer, and GST officer. That is why all for that one office is filed on CRA's T1 Income and Benefit Return.

Since all of that goes into, and is paid out of, one common account (the Consolidated Revenue Fund), CRA can offset your debts against your credits.

16So how do I file my private property income?

Apu’s Theory shows how, on what form, and which of the two SINs to use.

17Why doesn’t my accountant or lawyer know this?

Obfuscating this information prevents taxpayers from declining to represent an ITA officer. It is also jarring to find out that both your income and CPP are public money.

Apu’s theory has been viewed by: three former federal party leaders, a former Minister of National Revenue, a former Attorney General, CRA agents, and CPA accountants. Some are on the next page, "Tipsters".

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