Apus Theory is on how Canada’s individual income tax really works. This new Part 3 concludes Crown prerogative, public policy, and income tax law history support it. Part 3 uses 70 court cases and 10 law books. Some date from 1675. Most are on officers and public money. All this corroborates our position: Apus Theory seems correct.
Apus Theory Part 3 concludes Crown prerogative, public policy, and law history support it
Apus Theory, Part 1 and Part 2, rely on circumstantial evidence through logical reasoning, pattern recognition, and statistical analysis. That was out of necessity. Since Canada obfuscates how income tax really works, there were no authorities, such as case law. Nor is it in books. It is also not taught in law or accounting schools. This is why Part 3’s goal is finding new evidence supporting it. This comes from Crown prerogative, public policy, and income tax law history.
Many think Canada’s Government has only three branches: the Legislative (Parliament), the Executive (Senate), and the Judiciary (courts). In fact, the fourth branch is Crown prerogative: the Crown’s residual power. We study three Crown prerogatives to see how each affects Apus Theory: “the King can do no wrong“; “the King cannot be out of title possession“; and “the King can create offices“.
Canada argues public policy overrides Canada’s Income Tax Act (“ITA”). We explore what that public policy could be, and under what conditions it may apply. In particular, since Crown prerogative allows Her Majesty (Canada) to create offices, can Canada create an ITA office with a fee for using it, then force you to hold that office and owe that fee? After all, that is what Apus Theory speculates individual income tax is – a privilege access fee.
One Crown prerogative is the power to create offices
Apus Theory, Part 1 and Part 2, conclude Canada deliberately obfuscates individual income tax. This prevents taxpayers from figuring out how not having to pay any taxes. The reason is Canada’s legal system is based on British common law. Under common law, your private property belongs to you (except for war or public policy). Contrary to what Susan Hamill says, this is an inalienable right from your Creator.
Apus Theory, Part 3, studies income tax’s history, from Biblical times to the present. This includes studying the history of no private property taxation, except for public policy, such as defence. That is why Canada’s first income tax, for financing World War I, had to be a temporary tax.
Canadian law is trending towards better human rights protection. That is why Canada has a Core Mandate for the Canada Summer Jobs program. So believing Canada’s income tax today is still a direct tax on your private property does not fit that trend. That is why, after researching for Part 3, Apus Theory still concludes Canada’s individual income tax is a consensual, indirect tax on an ITA “officer”, as a privilege (franchise) access fee to access benefits from public money, Canada’s Consolidated Revenue Fund. After all, the only alternative is that Canada is not practicing what it preaches.
Law history shows why Canada’s first income tax had to be temporary
Apus Theory, Part 3, is 48 pages. That includes a Table of Contents. It also includes a page listing the ten primary research sources. We have already blogged on two of those. The first blog article is on Canadian judge Albert Constantineau’s, A Treaty on the De Facto Doctrine in its Relation to Public Officers and Public Corporations. The second blog article is on US tax lawyer Charles Adam’s, For Good and Evil: The Impact of Taxes on the Course of Civilization.
Download FREE the first 10 pages of Apus Theory, Part 3 by clicking here (262K PDF file).
Apus Theory Part 3 took over 200 hours of researching and writing. Part 1 and Part 2 are free. The complete, 48-page Part 3 is available, but in print only, for $200. Email us your mailing address so we can mail it to you, and for arranging payment.
NOTE: Income received within the provinces for Apus Theory shall be our private property, and shall not be Canada’s public money for the CPP/EI/GST/ITA “office”. That is why, per Apus Theory, we cannot charge GST. (However, it seems such a declaration doesn’t stop Canada from ignoring the Rule of Law and committing financial rape.)
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