Michael Millar

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. […]
April 27, 2018

Comeau Beer Case Corroborates Ordinary Employment is Outside Federal Jurisdiction

Comeau Beer Case – Summary The Comeau beer case corroborates Apu’s Theory on income tax. The Supreme Court of Canada  (“SCC”) ruled federal jurisdiction is not superior to provincial jurisdiction. The SCC and Apu’s Theory both state ordinary employment within the provinces is outside federal jurisdiction. CRA’s deeming that it is not […]
January 27, 2018

Protected: Debbie Anderson – Why Still No Written Decision from Justice Neill Brown?

There is no excerpt because this is a protected post.
August 9, 2017

Debbie Anderson No Income Source As Tax Evasion Defence

  Summary – Debbie Anderson Tax Evasion Defence Debbie Anderson was charged with tax evasion. Her tax evasion defence analyzes what “income source” means. That term is undefined as “income” and “source” are undefined. Debbie Anderson had no income source. That means her taxable income is zero. However, they do […]
January 31, 2017

A Privilege Access Fee – Is That Income Tax?

Summary A privilege access fee for accessing Canada Pension Plan and income tax related benefits from an office is what Canada’s income tax seems to be. Offices have certain privileges, powers, and duties. (If they did not, then there is no point in holding any office1). Income tax cannot be […]