EST. 1903 - Presenting global influential leaders from business, labour, education & government through events
MacInnis, J. Lyman
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The speeches are free of charge but please note that the Empire Club of Canada retains copyright. Neither the speeches themselves nor any part of their content may be used for any purpose other than personal interest or research without the explicit permission of the Empire Club of Canada.
The unmitigated mess that is The Canadian Income Tax Act. Three facts that must be recognized in order to keep the speaker's comments in perspective: "we in Canada are subject to an income tax system that's based, in the first instance, on self-assessment"; "for decades it's been a well-established rule of jurisprudence that income tax laws be written in clear, unmistakable language"; "the cost of getting professional help in the preparation of a tax return, for the vast majority of Canadians, is not deductible for income tax purposes." A look at some examples of the incomprehensibility of The Income Tax Act. A detailed look at specific sections of the Act, with discussion. Suggestions as to how to clean up the Act. Who can accomplish such a clean-up and, if it's politicians, how do we get them to act? A concluding answer.