Consolidated Revenue Fund

November 26, 2018

Canada Income Tax Trusts Not Real Trusts

Summary Canada income tax trusts are NOT real trusts. This is because our tax research concludes Canada deems the trust parties are handling Canada’s money. Therefore, they already have trust relationships with Canada. It seems this is why Canadian laws can control, and tax, such trust property. A Canadian Income Tax […]
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 […]
July 9, 2018

Core Mandate of Canada Summer Jobs Doesn’t Violate Rights

Summary The Core Mandate of Canada Summer Jobs includes endorsing abortion and LGBTQ2 rights. Employers must attest its Core Mandate. Some think this violates inalienable human rights. But our income tax theory (“Apu’s Theory”) can explain why Core Mandate does not violate them. Apu’s Theory deduces only Income Tax Act […]
June 4, 2018

Taxing And Spending Powers Needs Income as Public Money

Summary Canada’s Parliament has both taxing and spending powers. But having both powers is relatively new. This did not exist in England for hundreds of years. Deeming individuals’ earnings as Canada’s public money allows Parliament to have both taxing and spending powers. Background – Taxing and Spending Powers Separated England […]
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. […]