Unreported Income Not on a CRA T1 Form is Not Always Tax Evasion

Abstract

Private property income can only be reported by letter and not on a Canada Revenue Agency (“CRA”) T1 form. Only income deemed by law to be Canada’s “public money” is filed on a T1. CRA uses the SIN two ways: as a Social Insurance Number and also as a “social insurance number” to identify individual taxpayers as two legal persons with two separate legal capacities.

Keywords: Canada, income tax, officer, office, private property, public money, human rights, conversion, dual capacity, corporation sole

JEL Classification: H24, H26, K11, K14, K34