Social Insurance Number

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 […]
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 […]
February 25, 2017

Tax Evasion Fraud – Which Public is the Damaged Party?

Summary Tax evasion is now a predicate offence to Canadian tax evasion fraud. This means anyone guilty of tax evasion can also be guilty of tax evasion fraud1. Fraud is more serious since it is a Criminal Code offence. It is probably the excuse for CRA’s new policy starting April […]
February 18, 2017

Deeming Allows SIN Bait-and-Switch by Financial Institutions

Summary CRA’s Information Circular (“IC”) 82-2R2 promotes bait-and-switch using your SIN. This results in financial institutions issuing CRA T5 information returns (slips) that deem your account income as Canada’s public money. This usually results in you owing income tax. Intent of CRA Information Circulars CRA’s IC70-1 is titled, ANNOUNCEMENT – […]
July 24, 2016

The Hidden Agenda Behind CCB (Canada Child Benefit)

The Hidden Agenda Behind the CCB On July 20, 2016, Canada launched the new Canada Child Benefit (CCB). Over 1.6 million Canadians have visited the CRA website to calculate how much “free money” they could receive through the CCB. As government is notoriously inefficient, could you be further ahead financially […]