Self Assessment

July 23, 2018

Crown Prerogative Creates Canada Income Tax Offices

Crown Prerogative in Canada: Summary Crown prerogative is the Crown’s residual power. One is the power to create offices, such as the Income Tax Act (“ITA”) “office”. But that is only the first of two steps. The second step requires you consenting to being an ITA “officer”, by acting like […]
May 22, 2018

Marijuana Jurisdiction Dilemma Parallels Income Tax

Summary Marijuana jurisdiction dilemma occurs if crossing, say, B.C. into Washington State. Marijuana is illegal at federal US borders. Admitting to using it can mean a lifetime ban. This article discusses a parallel jurisdiction dilemma between the Provinces and Canada for income tax. Background Marijuana is legal in Washington State. […]
May 14, 2018

Canadian Judge Validates Apus Theory

Summary Canadian Judge Albert Constantineau published the above law book in 1910. It validates Apus Theory on Canadian individual income tax in over ten ways. Canadian law schools no longer teach his book’s topics. It is partly why we have a broken legal system that no longer obeys the rule […]
January 29, 2018

Tax Gap – Why CRA Refuses Measuring It?

Summary Tax gap is the amount of tax collected versus the amount of tax owing. Various entities are asking the CRA to measure it. However, CRA repeatedly refuses. We propose why: what if your tax gap is actually zero? This is because Canada concedes individual income made within the provinces […]
January 15, 2018

Ontario Minimum Wage Protest Misses Real Issue

Summary Ontario minimum wage protests over Tim Horton’s continue. But nobody is addressing the real issue. Specifically, how does working in a province become subject to a federal income tax? If the federal government explains how income tax really works, workers would care less about minimum wage or work benefits. […]