It seems the William Russell Tax Court order validates Apu’s Theory, our research on Canadian individual income tax. That is because the Tax Court of Canada first acknowledges William Russell’s pleaded facts must be “assumed to be true”. But then it illegally changed his facts to justify the order for Canada! In other words, if the court had not changed his facts, it would have ruled for him. In short, the court deliberately ignored case law precedents and the rule of law. That is why we are exposing the corruption by posting it all online.
The court ignored case law precedents and the rule of law to rule for CRA
The William Russell v. The Queen Tax Court appeal is the first case applying “Apu’s Theory”, our research on Canadian individual income tax. We continue researching because, over 100 years later, it seems Canada still does not tell even lawyers and accountants how it really works. Apu’s Theory is not saying the present dogma is wrong, but that both can co-exist.
Canada is using the Russell court order to imply Apu’s Theory is wrong
Since this order blocked William Russell’s appeal from going to trial, no court decision can be made on his pleaded facts based on Apu’s Theory. It also blocks you from finding out what really happened.
That is why the package online includes William Russell’s submissions. Now, you can compare, side-by-side, his pleaded facts versus the ones the court changed, and then used against him. Our 9-page analysis is at Tab B. We call it “Apu’s Theory, Part 4”. After reading them, you might conclude Apu’s Theory could be correct.
The Russell court order blocks you from finding out what really happened
Download the William Russell Tax Court package here on Scribd. It is a 337-page, 44 MB PDF file.