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- Federal income tax is unconstitutional and you can therefore refuse to pay income tax to the federal government, as confirmed by the Supreme Court of Canada in a decision in 1950.
- The income tax system is based on voluntary compliance because the government knows tax laws are unconstitutional and cannot be enforced. The Facts.
- Some individuals claim that they have not filed a tax return in years and that the government has not been capable of forcing them to file a tax return because the Income Tax Actis unconstitutional and unenforceable.
- You can force the CRA to lower or even eliminate taxes by refusing to co-operate with its employees. The Facts. The CRA administers and enforces tax laws as passed by Parliament and provincial legislative assemblies.
- Morality and Tax Planning
- Conclusion
- Fillmore Riley LLP's Taxation Practice
The Canada Revenue Agency (CRA) sometimes conflates the concepts of tax planning and "tax evasion" and may base reassessments on the application of a moral standard. At times, this is evident in the correspondence taxpayers receive from the CRA. At paragraph 47 of Alta Energy, in the majority reasons written by Justice Côté, the SCC commented on th...
The SCC’s decision in Alta Energy that the GAAR cannot be used to replace the words of a provision is critical to our understanding of the GAAR. However, it should be noted that the transactions at issue before the SCC in Alta Energy predated the coming into force in Canada of the Multilateral Convention to Implement Tax Treaty Related Measures to ...
We offer tax advice to both individual and business clients on a wide range of matters, including: corporate and commercial transactions; estate planning; and tax dispute resolution and litigation. For more information, or if you have any questions, please contact a member of the Fillmore Riley Tax practice.
It simply allows you to submit your documents for filing online, rather than by email attachment and/or appearing in person at the Supreme Court of Canada. You should always follow the Supreme Court Act and Rules of the Supreme Court of Canada when filing material, unless the Court has issued specific directions otherwise.
Jan 27, 2021 · This page contains detailed guidelines that must be followed by parties when preparing both the printed and electronic versions of the documents they are required to serve and file in proceedings in the Supreme Court of Canada.
Oct 21, 2022 · However, the SCC confirmed that any right to compensation can be limited by statute. Several statutes that give government power to regulate land use contain language that may be used as a basis to argue that no compensation should be paid.
CanLII's goal is to make Canadian law accessible for free on the Internet. This website provides access to court judgments, tribunal decisions, statutes and regulations from all Canadian jurisdictions.
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Learn about the Court's current and past members. The Supreme Court Act, the Rules, Notices to the profession. Resources and information for counsel and self-represented litigants. Media contacts, news releases, Year in Review and other information to help the media cover the Court and its judgments. , attend a hearing or download an.
