Income Tax Act:

The Canadian Income Tax Act ('ITA'), section 2(1) states " An income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person resident in Canada at any time in the year." We are unable to clearly find who shall pay the tax. Section 222 of the ITA indicates that taxes due are debts payable to Her Majesty. Subsection 223 (3) of the ITA indicates that a certificate filed by the Minister in Federal Court allows the Courts to collect an "amount payable by a person" under the ITA. It is presumed that the "person" is the taxpayer, but more research needs to be done for clearly identify who shall pay. Most likely, Her Majesty is the one who "shall" pay because she is the ultimate "taxpayer."

Section 248 defines person as being either a corporation, or an Individual JOHN SMITH or anybody who acts as a "receiver of any kind" or "any other like person" (viz. in some capacity) for JOHN SMITH. Therefore if the natural-person John Smith receives money (as a fiduciary trustee) for the Individual JOHN SMITH, he must declare that money as taxable income for JOHN SMITH. Such is the case with the Employee JOHN SMITH and the worker John Smith that is receiving money for the Employee. However when John Smith receives money for himself, such money is not necessarily taxable.

The ITA also re-defines an Individual to be an artificial-person who is acting, amongst other things, as a legal representative for the taxpayer. The acting is done for the purposes of operating the Individual's finances and returning some of the Individual's income to its creator (the Government). The actor is essentially acting as a trustee for the Individual. See Employment for additional information. A natural person may act as an Individual within the ITA.

The Income Tax Return is called a RETURN because it returns to the creator (Government a.k.a. Master) that which belongs to the Master (income earned by the Slave). In fact, the Government owns everything belonging to the Slave, but allows the slave to keep a portion of his earnings (like 50%) so that the Slave make keep making more money for the Master.

When the Individual JOHN SMITH fails to remit the required amount of money on its Income Tax Return, the Government may take action against the Individual JOHN SMITH and subsequently the trustee for the Individual JOHN SMITH. Therefore, the trustee becomes subject to the penalties levied against the Individual JOHN SMITH, essentially for a breach of trust.

When reading the ITA, you will find that there are four similar-sounding words that are used but have entirely different meanings.

The word person is either an Indvidual or corporation, but may include a natural person acting in the capacity of some entity within the ITA.

The word individual is the artificial-person (herein 'Individual'). A natural person may act as an Individual within the ITA.

The word taxpayer is any person whether or not liable to pay tax (may be artificial or natural).

The word corporation is an incorporated company. Note that the word corporation has been re-defined for the purposes of the ITA.

Eternally Aware has an excellent video that explains how people are tricked into thinking that they are subject to the ITA, whereas in fact, not necessarily so.

Before reading any Act, such as the ITA, you must read and understand the Interpretation Act, otherwise you are just wasting your time because you have no idea what you are reading.

Here is a diagram that graphically depicts the definitions of taxpayer, person, and individual as defined in PART XVII, Section 248 of the Income Tax Act (click for larger image):



The Department of Justice Canada has re-posted the text of the Income Tax Act here. Thanks to a reader for this correction.

In the USA, there is a growing movement to uncover the true nature of the Income Tax Act on American citizens. Here is an audio interview with Aaron Russo, director of the film "America: From Freedom to Facism" in which he discusses the Federal Reserve Board, the IRS, the Income Tax Fraud in the USA, the New World Order and the future of America.

Furthermore, there are many excellent videos available on both YouTube and Video.Google featuring Aaron Russo and Joseph Banister (ex IRS agent) who are exposing the truth behind taxation. Also there is an excellent video by Robert Arthur Menard on video.google relating to this subject matter.

The International Humanity House Tax Exempt Card is now available through the Knowledge Exchange. Attend one of their seminars to learn more about this.

Here is an important quote from a 1928 case which clearly indicates that one may arrange his affairs to minimize the effects of taxation:

"It is trite law that His Majesty's subjects are free, if they can, to make their own arrangements, so that their cases may fall outside the scope of the taxing acts. They incur no legal penalties and, strictly speaking, no moral censure if, having considered the lines drawn by the legislature for the imposition of taxes, they make it their business to walk outside them." - Viscount Summer in Levene v. I.R. Comrs. [1928] A.C. 217; [1928] All E.R. Rep.746 at pp. 227; 751.

Here are two articles from the Clayton Act (from U.S. Code 15), when read together, clearly indicate that human labour is not an article of commerce therefore cannot be bought and sold, therefore there can be no profit (selling price - purchase price) on human labour, and, furthermore indicate that a "person" in commerce is not a human being in commerce (since a human labour cannot be involved in commerce, yet a person can be involved in commerce):

§ 6 Clayton Act, 15 U.S.C. § 17: "The labor of a human being is not a commordity or article of commerce."

§ 7 Clayton Act, 15 U.S.C. § 18: "No person engaged in commerce or in any activity affecting commerce shall ...".

Here is an interesting article about Chuck Feeney, who arranged his businesses to become a billionarie, and subseqently donated his wealth for good causes.

"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)