Tax Court of Canada

Constitutional Law

Human rights did not include right not to pay tax

Corporation wholly owned by taxpayer paid taxpayer certain amounts in 2007 through 2010 taxation years. Taxpayer reported some amounts as employment income, and other amounts were reported by corporation and taxpayer as subcontract payments. Canada Revenue Agency treated difference between what was reported by taxpayer and what was paid to him by corporation as income for 2007 through 2010. Taxpayer appealed. Appeal dismissed. Human rights as advanced in Canadian Constitution, Canadian Charter of Rights and Freedoms and international human rights treaties did not extend to not paying tax and did not include right not to pay tax. Taxpayer acknowledged that if his arguments did not succeed, amounts reassessed and penalties imposed would be properly payable.

R. v. Davis (Mar. 17, 2015, T.C.C. [Informal Procedure], Patrick Boyle J., File No. 2014-3081(IT)I) 251 A.C.W.S. (3d) 170.

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