Dual Legal Capacity

October 27, 2018

Stopping Joint Tax Liability for a Federal Spouse

Summary Joint tax liability is a federal spouse being liable for the other’s tax debt. But a federal spouse is different from a Provincial spouse. Canada has no jurisdiction over Provincial spouses. This means you can structure your affairs to stop joint tax liability. Background The Income Tax Act (“ITA”) […]
August 24, 2018

Canadian Human Rights Vary, Depending on “You”

Summary Canadian human rights vary. It depends on who “you” are. It is a lie that human rights make Canadians equal. This lie creates tensions and infighting. It also distracts Canadians from working together to address the real issues. Background Many believe humans are equal in dignity and rights[1]. After […]
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 […]
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 […]
November 28, 2016

The Meaning of Her Majesty in Canadian Law and Crown Property – Part 2

Summary 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, […]