“Zootopia” is one of the best movies of 2016 so far. Starting October 1st it is on Netflix Canada. Judy Hopps (Jennifer Goodwin) is a rabbit who dreams of making the world a better place as a police officer. Officers have special powers. Zootopia is a metropolis where animals, both predator and prey, live together without eating each other. Despite no rabbit has been a police officer (bunnies are prey; police officers are predators, and police officers are traditionally much bigger), Judy overcomes being stereotyped by racism, class, gender; graduates at the top of her class at the police academy and becomes the first rabbit police officer in the city of Zootopia, only to be assigned meter maid duty by police chief Bogo (Idris Elba).
That is why her meter maid orange safety vest had covered up her police officer badge, leading to a robbed storekeeper asking if she is a meter maid or a cop (in the movie at 28:12). Officer Hopps chases the thief while symbolically removing her safety vest, which allows her police badge to be visible again.
Officer Hopps later teams up with a sly fox, Nick Wilde, (Jason Bateman) to solve a conspiracy – 14 mammals in Zootopia have gone missing. Nick is reluctant to help so Officer Hopps blackmails him by recording him saying he has made $200 a day since age 17, then showing Nick his IRS 1040 Tax Returns which shows he filed zero income for all those years (at 36:04). Nick’s 1040 tax return form also show his “Zootopia Benefits number”. Even in Zootopia one becomes an officer for income tax purposes by consenting to receive benefits!
As a police officer, Judy has special powers that other Zootopia animals do not: she can access the police computer (except Chief Bogo hasn’t yet given her access), make arrests, look at missing case files (at 33:58), and wear a police uniform.
Animals as police officers are real. “Rosco” below is being sworn in as a police officer by placing his paw on a Bible, then later “signing” his oath of office with an ink-covered paw print. Canada’s Criminal Code was amended in 2015 to give police dogs that are police officers the same legal protection as human police officers.
The key is, being an officer allows one, whether human or animal, to gain special powers. It is also a separate person in law, as stated by Sir Frederick Pollock in his Principles of Contract, 6th Ed., p.107:
“Officer: “The Roman invention, adopted and largely developed in modern law, constituting the official characters of the holders of the same office… into an artificial person… of legal capacities and duties.”
The Income Tax Act, Canada Pension Plan, GST, Employment Insurance, and many other benefits listed on CRA’s T1 Income Tax and Benefit Return all use the same officer. Canada’s Consolidated Revenue Fund, or Canada’s “public money”, pay all these benefits. Since such an officer is arguably also a trustee of Canada’s “public money”. Sir John Salmond, in his book Jurisprudence says a trustee is a separate legal person in law.
In summary, for Canadian income tax individuals can be two or more persons in law: as an officer and also as a trustee. This was recently brought up in Tax Court but the Court refused to discuss it. Why does the Government continue to suppress this truth?