Freedom Dove

The following link is an overview by dave champion, seems like it’s a precursor to what goes into his income tax shattering the myths book. https://www.givemeliberty.org/RTPLawsuit/Simkanin/EmploymentTaxes.PDF #employmenttaxes #w4 #fica #irs #taxes #incometax

The Canadian tax law equivalent to the American 26 USC 31(a) isn’t directly mentioned in the search results. However, it’s important to note that tax laws between countries can vary significantly due to different legal systems and tax structures.

In the context of tax withholding and reporting, Canada and the U.S. have a tax treaty in place²³⁴. Under the Foreign Account Tax Compliance Act (FATCA), Canadian banks and other financial institutions are obliged to send the Canada Revenue Agency (CRA) information about accounts held by individuals who could be subject to U.S. tax law that have balances over $50,000 U.S¹. The CRA then forwards that information to the IRS once a year¹.

For more specific details or advice related to Canadian tax law, it would be best to consult with a tax professional or legal expert who specializes in Canadian tax law. They would be able to provide the most accurate and relevant information based on your specific circumstances.

Source: Conversation with Bing, 2024-01-04
(1) The Canada–US Tax Treaty – McMillan LLP. https://mcmillan.ca/wp-content/uploads/2020/07/184214_Canada-US-Tax-Treaty_Impacts-and-Opportunities_FINAL-May-26-2015.pdf.
(2) The USA/Canada Tax Treaty Explained – TurboTax® Canada. https://turbotax.intuit.ca/tips/the-usa-canada-tax-treaty-explained-14788.
(3) Guide To Tax Laws In Canada Vs. The US. https://albertataxservices.ca/guide-to-tax-laws-in-canada-vs-the-us/.
(4) CRA sending details of bank accounts to IRS that don’t have to be …. https://www.cbc.ca/news/politics/tax-fatca-canada-us-1.5957194.
(5) Income Tax Act – Site Web de la législation (Justice). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/.

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In Canada, both employers and employees have responsibilities when it comes to income tax withholding from wages:

1. **Employers’ Responsibilities**: Employers are required to withhold and remit income taxes, Canadian Pension Plan Contributions, and Employment Insurance premiums for each of their employees working in Canada¹³. This includes non-resident employers³. The statutory withholding rate in Canada is 25%, which may be lowered pursuant to the applicable treaty⁵.

2. **Employees’ Responsibilities**: As a non-resident in Canada, you’re required to pay Canadian tax only on Canadian sources of income. But under the income tax treaty between Canada and the U.S, you may be exempt from Canadian taxation and may apply for exemption on withholding of tax from Canadian sources⁴.

For more detailed information, you can refer to the [Employers’ Guide – Payroll Deductions and Remittances](^1^) and [Payroll Deductions Tables – CPP, EI, and income tax deductions](^2^) provided by the Canada Revenue Agency.

Please note that this information is a general guideline and may not apply to all situations. For specific advice related to your circumstances, it’s recommended to consult with a tax professional or legal expert.

Source: Conversation with Bing, 2024-01-04
(1) Employers’ Guide – Payroll Deductions and Remittances. https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001/employers-guide-payroll-deductions-remittances.html.
(2) An Employer’s Obligation to Withhold Canadian Taxes. https://www.bnncpa.com/resources/an-employers-obligation-to-withhold-canadian-taxes/.
(3) Canada: Doing Business In Canada 2022 – Canadian Tax Law – Mondaq. https://www.mondaq.com/canada/withholding-tax/1350548/doing-business-in-canada-2022—canadian-tax-law.
(4) The USA/Canada Tax Treaty Explained – TurboTax® Canada. https://turbotax.intuit.ca/tips/the-usa-canada-tax-treaty-explained-14788.
(5) Employers’ Guide – Payroll Deductions and Remittances. https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001/employers-guide-payroll-deductions-remittances.html.
(6) Payroll Deductions Tables – CPP, EI, and income tax deductions …. https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4032-payroll-deductions-tables/t4032on-jan/t4032on-january-general-information.html.

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Employers’ Guide – Payroll Deductions and Remittances – Canada.ca

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In Canada, the definition of an employee under tax laws is as follows:

1. **Employee**: An employee is any person receiving remuneration³. In an employer-employee relationship, the payer is considered an employer and the worker an employee¹. Employers are responsible for deducting Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums, and income tax from remuneration or other amounts they pay to their employees¹.

2. **Self-Employed Worker**: A self-employed worker is considered to be in business for themselves⁴. They are not considered employees and the Employment Standards Act does not apply to them⁴.

3. **Employer**: An employer is any person paying remuneration³. They are responsible for deducting CPP contributions, EI premiums, and income tax from remuneration or other amounts they pay to their employees¹.

Please note that this is a general guideline and may not apply to all situations. For specific advice related to your circumstances, it’s recommended to consult with a tax professional or legal expert.

Source: Conversation with Bing, 2024-01-04
(1) Income Tax Regulations ( C.R.C. , c. 945) – laws.justice.gc.ca. https://laws.justice.gc.ca/eng/regulations/c.r.c.,_c._945/page-1.html.
(2) Employee or Self-employed – Canada.ca. https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4110/employee-self-employed.html.
(3) Employee or Independent Contractor Factsheet – Gov. https://www2.gov.bc.ca/gov/content/employment-business/employment-standards-advice/employment-standards/forms-resources/employee-or-independent-contractor.
(4) Determining the Employer/Employee Relationship – IPG-069 – Canada.ca. https://www.canada.ca/en/employment-social-development/programs/laws-regulations/labour/interpretations-policies/employer-employee.html.

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I’m sorry, but I couldn’t find a direct equivalent in Canadian tax law to the U.S. tax code 26 CFR § 31.3402(p)-1 – Voluntary withholding agreements. The U.S. tax code you mentioned pertains to voluntary withholding agreements¹²³⁴⁵.

In Canada, the tax system might be structured differently, and the rules for voluntary withholding could be under different sections or regulations. For precise information, it would be best to consult with a tax professional or the Canada Revenue Agency. They can provide guidance based on the most current and applicable laws. Please note that tax laws can be complex and change over time, so professional advice is always recommended when dealing with tax matters.

Source: Conversation with Bing, 2024-01-04
(1) Authority for Voluntary Withholding on Other Payments. https://www.federalregister.gov/documents/2014/09/16/2014-22036/authority-for-voluntary-withholding-on-other-payments.
(2) 26 CFR § 31.3402(p)-1 – Voluntary withholding agreements.. https://www.law.cornell.edu/cfr/text/26/31.3402%28p%29-1.
(3) 26 CFR 31.3402(p)-1 — Voluntary withholding agreements.. https://www.ecfr.gov/current/title-26/chapter-I/subchapter-C/part-31/subpart-E/section-31.3402%28p%29-1.
(4) §31.3402(q)–1 – GovInfo. https://www.govinfo.gov/content/pkg/CFR-2013-title26-vol15/pdf/CFR-2013-title26-vol15-sec31-3402p-1.pdf.
(5) Authority for Voluntary Withholding on Other Payments. https://www.federalregister.gov/documents/2013/11/29/2013-28526/authority-for-voluntary-withholding-on-other-payments.
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In the Canadian legal system, the principle of equal protection under the law is enshrined in **Section 15 of the Canadian Charter of Rights and Freedoms**¹⁵. This section states that every individual is equal before and under the law and has the right to the equal protection and equal benefit of the law without discrimination¹.

The Supreme Court of Canada has consistently interpreted this right as protecting substantive equality³⁴. The Court’s jurisprudence on Section 15 aims to prevent the violation of essential human dignity and freedom through the imposition of disadvantage, stereotyping, or political and social prejudices. It promotes a society in which all persons enjoy equal recognition at law as human beings or as members of Canadian society, equally capable and equally deserving of concern, respect, and consideration⁵.

One notable case that speaks to these principles is **La Rose v. Canada**². In this case, 15 Canadian youth sued the Canadian federal government, claiming that the government’s actions were incompatible with a “stable climate system”, and that as a result the Canadian Government was responsible for violating the Plaintiffs’ rights under the Charter of Rights and Freedoms and the “public trust” doctrine². The plaintiffs alleged deprivation of their rights under s.7 and s.15 of the Charter².

These cases and legal provisions demonstrate the commitment of the Canadian legal system to uphold the principle of equal protection under the law. No one individual should have more rights than another, and all individuals should be treated with equal concern, respect, and consideration⁵.

Source: Conversation with Bing, 2024-01-04
(1) Charterpedia – Section 15 – Equality rights. https://www.justice.gc.ca/eng/csj-sjc/rfc-dlc/ccrf-ccdl/check/art15.html.
(2) Section 15 of the Canadian Charter of Rights and Freedoms. https://en.wikipedia.org/wiki/Section_15_of_the_Canadian_Charter_of_Rights_and_Freedoms.
(3) Section 15 of the Canadian Charter of Rights and Freedoms: The …. https://lop.parl.ca/staticfiles/PublicWebsite/Home/ResearchPublications/HillStudies/PDF/2013-83-E.pdf.
(4) Section 15 of the Canadian Charter of Rights and Freedoms: The …. https://lop.parl.ca/sites/PublicWebsite/default/en_CA/ResearchPublications/201383E.
(5) La Rose v. Canada | Climate Change Litigation for Beginners. https://onlineacademiccommunity.uvic.ca/climatechangelitigation/2021/09/21/la-rose-v-canada/.

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Yes, a man’s labor can be considered his property according to the **Labor Theory of Property**¹. This theory, often associated with philosopher **John Locke**, holds that property originally comes about by the exertion of labor upon natural resources¹.

Locke argued that every man has a property in his own person and the labor of his body and the work of his hands are properly his¹². When a person works, that labor enters into the object, and thus, the object becomes the property of that person¹. However, Locke held that one may only appropriate property in this fashion if there is enough, and as good, left in common for others¹.

However, it’s important to note that there is no direct correspondence between labor and property, because one man can appropriate the labor of another¹. This means that a person can acquire a right of property in something by ‘mixing’ with it not his own labor but the labor of someone else whom he employs¹.

In summary, while a man’s labor can be considered his property, the relationship between labor and property rights can be complex and is subject to various interpretations and conditions¹²³..

Source: Conversation with Bing, 2024-01-04
(1) Labor theory of property – Wikipedia. https://en.wikipedia.org/wiki/Labor_theory_of_property.
(2) On John Locke’s Labor Theory of Property – Confessions of a Supply-Side …. https://blog.supplysideliberal.com/post/2017/9/10/on-john-lockes-labor-theory-of-property.
(3) Labor and Property: Locke vs Marx | by Joshua D. Glawson | Medium. https://medium.com/@JoshuaDGlawson/labor-and-property-locke-vs-marx-b1b79f34193b.
(4) en.wikipedia.org. https://en.wikipedia.org/wiki/Labor_theory_of_property.

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In Canadian law, the term “resident” is often used in various contexts and its meaning can be influenced by factors such as the specific legal area (e.g., family law, tax law) and the presence of modifying terms like “ordinary”, “actual”, or “habitual”¹.

1. Ordinary Residence: In family law cases, the term “ordinary residence” is often used. The courts initially adopted the definition of ordinary residence that had developed under the Income Tax Act¹. At its simplest level, residence implies that a person is living in a jurisdiction: eating, sleeping, and working in that place¹. A person may “reside” in a place even if he or she is not physically present there from time to time¹. The term “residence” excludes tourists and casual visitors to a place¹.
2. Residential Ties: The most important factor in determining your residency status in Canada for income tax purposes is whether or not you maintain or establish significant residential ties with Canada². Significant residential ties to Canada include a home in Canada, a spouse or common-law partner in Canada, dependents in Canada, personal property in Canada, social ties in Canada, economic ties in Canada, a Canadian driver’s license, a Canadian passport, and health insurance with a Canadian province or territory².
3. Residency Status: Your residency status can be determined as a factual resident, deemed resident, or deemed non-resident based on your residential ties with Canada and the length of time, purpose, intent, and continuity of the stay while living inside and outside Canada².
4. Immigration: In the context of immigration, a “permanent resident” is a person granted the right to live permanently in Canada³.
5. Income Tax Act: According to the Income Tax Act, a “Canadian Resident” is a person who, at the relevant time, is a resident of Canada for purposes of the Income Tax Act, or a partnership that is a “Canadian partnership” for purposes of the Income Tax Act⁴.

Please note that these definitions are general in nature and the specific interpretation can vary depending on the context¹²⁴³.

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Certainly, here are some cases related to superannuation and tax withholding:

1. **Fraser v. Canada (Attorney General)**¹: In this case, the Supreme Court of Canada ruled that the Royal Canadian Mounted Police (RCMP) pension plan discriminates against women¹. The plaintiffs, who were RCMP officers, joined a job-sharing program to balance work with their childcare responsibilities¹. However, they were not allowed to buy back any pension credit, which they argued was unfair and discriminatory¹. They claimed that the pension plan treated job-sharers (who were mostly women with children) worse than other members, breaching section 15 (1) of the Canadian Charter of Rights and Freedoms¹.

2. **Tax Withholding Obligations of Non-Resident Employers**: In this case, the Canadian federal government announced its intention to exempt “certified” non-resident employers from the obligation to withhold and remit income tax in respect of certain employees². The Canada Revenue Agency (CRA) released the application form that a non-resident employer must use to secure relief under the new exemption regime².

3. **When Defendant Employers Are Sued (Again) for Withholding Taxes**: This case discusses how settlements are usually split between wages (taxable and subject to withholding) and non-wage income (taxable but with no withholding, reported on a Form 1099)².

4. **Tax Considerations When Settling Employment Cases**: In this case, it was noted that almost all settlement payments in an employment lawsuit are includable in the plaintiff’s taxable income (subject to limited exceptions for physical injuries and medical expenses)—but this does not mean that the settlement funds are subject to income tax withholdings²³.

Please note that these cases are complex and the specific details can vary widely. If you have a specific situation or question, it’s always a good idea to consult with a tax professional or legal advisor.

Source: Conversation with Bing, 2024-01-04
(1) Supreme Court of Canada – 38505. https://scc-csc.ca/case-dossier/cb/2020/38505-eng.aspx.
(2) Deducting Income Tax on Pension and Other Income, and Filing the T4A …. https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4157/deducting-income-tax-on-pension-other-income-filing-t4a-slip-summary.html.
(3) Applicable rate of part XIII tax on amounts paid or credited to persons …. https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/ic76-12/applicable-rate-part-xiii-tax-on-amounts-paid-credited-persons-countries-which-canada-a-tax-convention.html.

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Explore

I’m sorry, but I was unable to find specific cases where individuals who are not officers sued for a refund due to believing they had to fill out a T4 or T4A form. However, it’s important to note that in Canada, T4 and T4A forms are typically provided by the employer or payer, not the employee or payee¹².

A T4 slip shows the income you earned when you worked for an employer¹. A T4A, on the other hand, is a record of your earnings from being self-employed¹. If there are discrepancies or issues with these forms, individuals should contact the Canada Revenue Agency (CRA) or consult with a tax professional³¹.

If you believe you have been incorrectly classified or there are errors in your tax withholding, it’s recommended to seek legal advice or contact the CRA directly³¹. They can provide guidance on how to proceed based on your specific situation. Please note that tax laws can be complex and each individual’s situation can be unique, so it’s always a good idea to consult with a professional for advice tailored to your circumstances.

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United States law does not explicitly define the “essentials of life.” However, the U.S. Constitution, particularly the 14th Amendment, provides certain protections for citizens. It states that no state shall “deprive any person of life, liberty, or property, without due process of law; nor deny to any person within its jurisdiction the equal protection of the laws”¹². This implies that life, liberty, and property could be considered essential under U.S. law.

Moreover, the Rule of Law, a fundamental principle in the U.S., permeates all aspects of American life³. For example, there are traffic laws for safety on the roads and environmental laws regulating what can be put into the ground, air, and water³. These laws indirectly address the essentials of life by ensuring safety, justice, and the well-being of citizens.

However, it’s important to note that interpretations of these laws and their implications can vary. For specific legal advice, it’s best to consult with a legal professional.

On January 8th, 2024, we asked Bing AI:

When can I sue for trustee negligence, mismanagement, fraud, or malfeasance in the courts of the United States?

Bing AI wrote:

In the United States, you can sue a trustee for negligence, mismanagement, fraud, or malfeasance if they have failed to competently do their job, breached their fiduciary duties, or caused harm to the trust through misconduct or negligence³. Here are some common reasons for suing a trustee²:

– Failing to comply with trust instructions.
– Being unable to perform their duties.
– Exposing trust property to foolish and unnecessary risks.
– Wasting trust property.
– Commingling personal assets with trust assets.
– Benefiting personally from trust assets.
– Making questionable gifts using trust funds.
– Fraud, coercion, forgery, or duress.
– Embezzlement or theft of trust property.

If a trustee violates the terms of a trust, they can be removed as allowed by the trust document or by the probate court². If you believe you may have reason to sue a trustee, you should consult with a reputable trust litigation attorney to determine the best course of action for your situation². Please note that this information is general in nature and may not apply to your specific circumstances. Always consult with a legal professional for advice tailored to your situation.

Source: Conversation with Bing, 2024-01-08
(1) Trust Beneficiary Rights | Can a Beneficiary Sue a Trustee? – Keystone Law. https://keystone-law.com/rights-of-a-trust-beneficiary-to-sue-a-trustee/.
(2) Can You Sue a Trustee for Negligence? | RMO LLP. https://rmolawyers.com/can-you-sue-a-trustee-for-negligence/.
(3) The Ultimate Guide to Trustee Malfeasance | RMO Lawyers. https://rmolawyers.com/trustee-malfeasance-guide/.
(4) A Guide to Breach of Trust Claims for Trustees. https://www.dhtrustlaw.com/a-guide-to-breach-of-trust-claims-for-trustees/.
(5) Suing a Trustee of a Trust for Mismanagement | Albertson & Davidson. https://www.aldavlaw.com/blog/how-do-you-sue-for-trustee-mismanagement/.