A future project will be posting a simplified version of the Income Tax Act on GitHub.
We help you monitor: court & CRA confirmations
In May 2016, Canada's Tax Court deliberately misquoted a taxpayer's facts to avoid addressing Apu's Theory. This "Glomar response" arguably confirms it. Such tactics ensure no confirmation of Apu's Theory will ever exist. We continue monitoring the courts for any similar cases.
Over 454 days later, CRA has still not taken any collection action on that taxpayer. As that would be private property theft, a Criminal Code offence, we don't think they ever will.