Part 1 shows how Canada uses Her Majesty in the legal sense as meaning all Canadians. Her Majesty, while holding an office as Canada, holds property on behalf of all Canadians. It does not mean that Queen Elizabeth as a natural or private person owns all Crown property. Therefore, when Crown servants such as prosecutors and judges say their first duty is to Her Majesty, it means to all Canadians. It does not mean doing what the Government wants. Since Her Majesty has a dual legal capacity, as a natural or private person and also as holding an office (an artificial person), and Her Majesty is the legal equivalent of all Canadians, it follows all Canadians must also be able to also hold offices.
Her Majesty’s dual legal capacity allows her, while holding an office as Her Majesty in Right of Canada, to be legally present in Canada at all times even though she is not physically present in Canada. The Crown is another way to refer to Her Majesty. Most Canadians wrongly believe Her Majesty personally owns Crown property. This is because they think Her Majesty only has one legal capacity. Crown property means property held by Her Majesty while holding an office as Canada. Since in that capacity she legally represents all Canadians, Crown property simply means property belonging to all Canadians.
Canada’s Financial Administration Act (“FAA”) defines two types of property belonging to Canada (Crown property). “Public property”, defined as Crown property other than money, is the first type. “Public money”, defined as Crown property that is not “public property”, is the second type.
The Consolidated Revenue Fund (CRF) is Canada’s public purse. The FAA defines the CRF as “public money” that belongs to Canada . The CRF receives all income tax money. It also deals with benefits listed on CRA’s T1 Income and Benefit Return, such as CPP, Employment Insurance, GST, and Old Age Security.
Part 1 refers to the Ontario Court of Appeal explaining how Her Majesty has dual legal capacity. Since Her Majesty is the legal equivalent of all Canadians, it follows all Canadians also have dual legal capacities. One capacity is while holding an office. We see Canadians daily as CEO (Chief Executive Officers), CFO (Chief Financial Officers), corporation directors, police officers, judges (court officers), lawyers (court officers) etc. It is obvious Canadians can have dual legal capacity.
Most provinces require lawyers to swear an Oath of Allegiance to Her Majesty when they are admitted to the Bar. Many mistakenly believe this means their first duty is toeing the government line. We saw in Part 1 Her Majesty’s own publication explaining she is the legal equivalent of all Canadians. Therefore, lawyers owing their first duty to Her Majesty means owing that to all Canadians. It does not mean kowtowing to what Crown prosecutors want. It follows that Crown prosecutors also have a first duty to all Canadians and not to what the Government wants. After all, governments are supposed to represent what Canadians want. I am sure any poll will show Canadians want their governments to protect their private property rights.
The laws deem Canadians are holding an office of Her Majesty as defined by the Income Tax Act. This means their income is deemed belonging to that office as Her Majesty’s “public money”. In other words, the law deems it not belonging to them, as private persons, as their private property. This is the basis for Apu’s Theory on how Canada’s income tax system seems to work.