Anonymous Contributors to Apu’s Theory – Why?

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Anonymous Contributors to Apu’s Theory – Why?

Being anonymous means we can tell you what we think is the truth about how Canada income tax really works.

Being anonymous means we can tell you what we think is the truth about Canada income tax.


Being anonymous prevents retaliation though CRA audits or investigations. It also prevents professionals from disbarment (lawyers) or unprofessional conduct citations (accountants and financial advisors). Finally, it allows those still working to continue gathering information. This helps improve Apu’s Theory, our research on how Canada’s income tax seems to really work.

Being Anonymous Prevents CRA Audits and Investigations

Most Canadians are afraid of Canada Revenue Agency (CRA) audits. It seems they audit anyone who questions the status quo. For example, an accountant and former CRA agent started asking CRA questions related to Apu’s Theory. Within weeks, his parents, brother, uncles, and others were under audit.

Being Anonymous Protects Lawyers

Lawyers can be cited for unprofessional conduct for presenting legal arguments not taught in schools. In addition, a contributor and former Department of Justice tax lawyer,says disbarment is possibile.

The first example is a lawyer who agreed to use Apu’s Theory to defend a taxpayer against tax evasion charges. Ten days before trial, the lawyer changed his mind. His excuse? “I have my reputation in the tax law community to think of.” (But he still billed $280,000. Guess that’s also part of maintaining his reputation in the law community).

The second example is a contributor, a former Crown prosecutor. She also started asking uncomfortable questions. Cited for unprofessional conduct, she was forced to resign.

The third example is a lawyer giving a legal opinion on Apu’s Theory. After paying him $7,500, he studied it for three days, then refused to write a legal opinion. Was he afraid of disbarment too?

Being Anonymous Protects Financial Professionals

Accountants are in the same boat. Using anything outside what is taught in schools can get you cited for unprofessional conduct. Financial professionals can have their license withdrawn if they have a criminal record. A criminal record can result from a CRA investigation based on only assumptions. Hardly anyone understands how income tax really works. That is why the conviction rate is 96%. It ruins your professional career even if you are not guilty. This happened to former tax lawyer Marc Holterman.

Being Anonymous Protects Sources

Finally, we have sources who are still working. Anonymity allows them continuing gathering interesting information.


"Apu" represents being anonymous.

“Apu” represents being anonymous.

This is why we are anonymous.

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