Blog

November 5, 2018

Why Income Tax Is Not Contractual

  Summary Canadian courts state income tax is not contractual. We agree. In fact, income tax is not contractual corroborates our income tax research, “Apu’s Theory”. It concludes it is an agency/trust relationship.   Canadian income tax is not contractual, but an agency/trust relationship _ Background Many courts state income tax […]
October 27, 2018

Stopping Joint Tax Liability for a Federal Spouse

Summary Joint tax liability is a federal spouse being liable for the other’s tax debt. But a federal spouse is different from a Provincial spouse. Canada has no jurisdiction over Provincial spouses. This means you can structure your affairs to stop joint tax liability. Background The Income Tax Act (“ITA”) […]
October 8, 2018

Why Joint and Several Liability For Income Tax Liens

Summary Joint and several liability for income tax liens comes from applying for a Social Insurance Number. This means not applying for one is never having joint and several liability. Or perhaps rescind that number? Background Canada’s Income Tax Act (“ITA”) makes individuals have joint and several liability[1] for income […]
October 1, 2018

Due Process Ignored by MeToo and CRA

Summary Many in the MeToo movement ignore due process of law. The Canadian government, and especially CRA, also often ignore due process. That breaks the social contract. It justifies others, such as many in MeToo, to also ignore it. Historically, when both people and government ignore due process, society devolves into […]
September 7, 2018

William Russell Tax Court Package Online at Scribd

William Russell Tax Court Order: Summary It seems the William Russell Tax Court order validates Apu’s Theory, our research on Canadian individual income tax. That is because the Tax Court of Canada first acknowledges William Russell’s pleaded facts must be “assumed to be true”. But then it illegally changed his facts […]