Employment:

When a person works for an Employer as an Employee, using a SIN number for such employment, he has entered into a Master/Slave contract with his employer. This is called a Contract of Service (Servitude, Slavery). In fact, his corporation/artificial-person JOHN DOE is working for the Employer as an OFFICER. The natural-person John Doe acts in the capacity of a Legal Representative for the corporation/artificial-person JOHN DOE and is expected to perform the duties demanded of the slave JOHN DOE, by its Employer. Both the Employer (COMPANY) and Employee (JOHN DOE) are created by the Government and therefore both are subservient to the rules imposed by the Government. All money earned by the slave JOHN DOE during such employment belongs to the Government (the creator of the Contract of Service) and must be reported on the slave's Income Tax Return.

The reason an "Income Tax Return" is called a RETURN, is because it is used to RETURN money to the legal owner of the JOHN DOE corporation/artificial-person (the Government). See Income Tax Act for more information.

When a human-being works for a Company on a Contract for Hire (a contract to perform certain tasks as detailed in the contract) without a SIN number, the relationship is one of Company and human being. In this case, the human being is working for the Company and, if the contract says the human-being shall receive "Compensation for Time and Talent", then the Compensation received by the human-being is tax free as long as the human-being does not become attached to, represent, or act in the capacity of a taxpayer while performing the Contract. Such Compensation earned by the human-being is non-taxable and does not have to be reported on JOHN DOE's tax return because JOHN DOE did not earn or receive the money. However, if John Doe deposits the Compensation he received from the Company into the bank account of JOHN DOE (such bank account having JOHN DOE's SIN number attached to it) then the natural-person John Doe may have volunteered to give the money to the taxpayer JOHN DOE, and therefore such money will be deemed by the Government to be Income of the taxpayer JOHN DOE, and therefore becomes taxable. This is the same scenario as John Doe's depositing money into the bank account of any COMPANY. The COMPANY has to declare the deposited money as being either a Loan (shareholder or otherwise) or Income.

With a private Contract for Hire with a Company, when a human-being receives a cheque for Compensation from the Company, he should cash the cheque at the Company's bank, then keep the cash at home in a lock-up safe (or under the pillow). In this way, the cheque is not deposited into JOHN DOE's bank account and therefore the cash still remains the property of the natural-person John Doe. The human-being must be careful what identification is used during the cheque-cashing procedure because such ID may belong to JOHN DOE and therefore it may be deemed that JOHN DOE cashed the cheque, thereby converting the Compensation into Income for JOHN DOE.

Most employers suffer from The Employee Myth, and as such are reluctant to hire anyone on a contract basis. This reluctance comes from the ignorance of the Employer, and as such, the employer must become educated to understand the benefits of the Contract relationship for him.

The Bank Act has re-defined person to include both natural and artificial-persons. Therefore a natural-person should be able to create a bank account, but you may have to argue with your bank manager about this. The Canadian Rights and Freedoms Foundation Seminars have information about opening natural-person bank accounts.

If the Government wants to take money from a person's bank account for any reason, they must first get a court order to do so. It would appear, from actual occurrences, that the Government seizes bank accounts without first obtaining a court order. This is entirely without due process and has been effectively challenged. You have to educate your bank manager on this subject. Assuming the court order has been obtained, then it would be possible for the Government to seize the natural-person's bank account, because of the re-definition of person in the Bank Act. Even though the Government may be after the artificial-person, they can go after the natural-person because he is a Legal Representative for the OFFICER of his artificial-person's corporation (JOHN DOE).

Here is a diagram that graphically depicts the definitions of employer, employee, officer, and offoce as defined in PART XVII, Section 248 of the Income Tax Act (click on image to enlarge):



Here is a guide for evaluating an employee.

"Whereas it is essential, if man is not to be compelled to have recourse, as a last resort, to rebellion against tyranny and oppression, that human rights should be protected by the rule of law,"
(Preamble - Universal Declaration of Human Rights)