Apu’s Theory

February 5, 2019

Name Style Affects Legal Meaning: Department of Justice

Summary Name style affects legal meaning. Canada’s Department of Justice paperwork shows my name style in full upper case (“ERIC HO”) is legally different from my name style in upper and lower case (“Eric Ho”). The name style also seems linked to my property rights, such as whether I have […]
November 26, 2018

Canada Income Tax Trusts Not Real Trusts

Summary Canada income tax trusts are NOT real trusts. This is because our tax research concludes Canada deems the trust parties are handling Canada’s money. Therefore, they already have trust relationships with Canada. It seems this is why Canadian laws can control, and tax, such trust property. A Canadian Income Tax […]
November 13, 2018

No Freedom – Canadians Died in Vain?

Summary Freedom is never free. Canadians fought in two World Wars believing they were preserving freedom. But they would be rolling in their graves if they knew Canada is now a country without freedom. Background Freedom includes having freewill choice in a country obeying the rule of law. Some say […]
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 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 […]